Steven Garcia is unable to reconcile the bank balance at January 31. Steven's reconciliation is as follows. Steven Company Bank Reconciliation January 31 Cash balance per bank Add: NSF check $4,300.20 320.00 $4,620.20 Less: Bank service charge 34.00 Adjusted balance per bank $4,586.20 Cash balance per books $4,615.20 Less: Deposits in transit 900.00 $3,715.20 Add: Outstanding checks 939.00 Adjusted balance per books $4,654.20 Prepare a correct bank reconciliation. (List items that increase cash balance first. Round answers to 2 decimal places, eg. 52.75) Steven Company Prepare a correct bank reconciliation. (List items that increase cash balance first. Round answers to 2 decimal places, e.g. 52.75.) Steven Company Bank Reconciliation $ $ Journalize the entries required by the reconciliation. (Credit account titles are automatically indented when amount is entered. Do not Indent manually. Round answers to 2 decimal places, e.g. 52.75.) No. Account Titles and Explanation 1. 2 (To record NSF check.) (To record bank service charge.) eTextbook and Media Debit Credit