Swifty Wyatt is unable to reconcile the bank balance at January 31. Swiftys reconciliation is as follows.

Cash balance per bank		$3,820.20
Add: NSF check		560
Less: Bank service charge		31
Adjusted balance per bank		$4,349.20
Cash balance per books		$4,135.20
Less: Deposits in transit		660
Add: Outstanding checks		936
Adjusted balance per books		$4,411.20

Prepare a correct bank reconciliation. (List items that increase cash balance first. Round answers to 2 decimal places, e.g. 52.75.)

Swifty Wyatt Bank Reconciliation For the Year Ended January 31January 31For the Month Ended January 31
Adjusted cash balance per bankDeposits in transitCash balance per bank statementNSF checkOutstanding checksBank service charge					$
LessAdd :	Bank service chargeCash balance per bank statementAdjusted cash balance per bankNSF checkDeposits in transitOutstanding checks
AddLess :	Adjusted cash balance per bankBank service chargeCash balance per bank statementDeposits in transitOutstanding checksNSF check
Deposits in transitOutstanding checksNSF checkBank service chargeCash balance per bank statementAdjusted cash balance per bank					$
Outstanding checksNSF checkCash balance per booksAdjusted cash balance per booksBank service chargeDeposits in transit					$
LessAdd :
	Bank service charge Cash balance per books Deposits in transit Adjusted cash balance per books Outstanding checks NSF check		$
	Bank service charge Deposits in transit NSF check Outstanding checks Adjusted cash balance per books Cash balance per books
Bank service chargeCash balance per booksOutstanding checksNSF checkAdjusted cash balance per booksDeposits in transit					$

SHOW LIST OF ACCOUNTS

LINK TO TEXT

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	Debit	Credit
1.
	(To record NSF check.)
2.
	(To record bank service charge.)