Swifty Company is unable to reconcile the bank balance at January 31. Swifty's reconciliation is as follows. Cash balance per bank $5,520 1,710 Add: NSF check Less: Bank service charge Adjusted balance per bank 135 $7,095 $6,455 Cash balance per books Less: Deposits in transit 1,170 Add: Outstanding checks 2,080 Adjusted balance per books $7,365 (a) Prepare a correct bank reconciliation. (List items that increase cash balance first.) SWIFTY COMPANY Bank Reconciliation January 31 $ $ $ . $