Susan Sells is unable to reconcile the bank balance at January 31. Susan's reconciliation is shown here. Cash balance per bank Add: NSF check Less: Bank service charge Adjusted balance per bank $4,242.20 615.00 53.00 $4,804.20 Cash balance per books Less: Deposits in transit Add: Outstanding checks Adjusted balance per books $4,540.20 565.00 935.00 $4,910.20 (a) What is the proper adjusted cash balance per bank? (Round answers to 2 decimal places, e.g. 52.75.) The proper adjusted cash balance per bank $ (b) What is the proper adjusted cash balance per books? (Round answers to 2 decimal places, eg. 52.75.) The proper adjusted cash balance per books $ $ Date Account Titles and Explanation Debit Credit Jan. 31 (To record NSF check) Jan. 31 (To record bank service charge)