Sunland Wyatt is unable to reconcile the bank balance at January $31.$ Sunland's reconciliation is as follows. Cash balance per bank $$4,340\mathrm{.}20$ Add: NSF cheque $300\mathrm{.}00$ Less: Bank service charge $31\mathrm{.}00$ Adjusted balance per bank $$4,609\mathrm{.}20$ Cash $$4,655\mathrm{.}20$ Less: Deposits in transit $920\mathrm{.}00$ Add: Outstanding cheques $936\mathrm{.}00$ Adjusted balance per books $$4,671\mathrm{.}20.$ a$)$ what is the proper adjusted cash balance per bank? $($round answers to $2$ decimal places$)$ b$)$ what is the proper adjusted cash balance per books $($round answers to $2$ decimal places$)$ c$)$ prepare the adjusting journal entries necessary to determine the adjusted cash balance per book. $($list all the debit entries before credit entries. $2$ decimal plsces$)$