Sarah Sells is unable to reconcile the bank balance at January 31. Sarah's reconciliation is shown here. Cash balance per bank $4,662.20 Add: NSF check 515.00 Less: Bank service charge 42.00 Adjusted balance per bank $5.135.20 Cash balance per books $4,960.20 Less: Deposits in transit 576.00 Add: Outstanding checks 835.00 Adjusted balance per books $5,219.20 (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 SEnter a dollar amount rounded to 2 decimal places (b) What is the proper adjusted cash balance per books? (Round answers to 2 decimal places, e.g. 52.75.) The proper adjusted cash balance per books SEnter a dollar amount rounded to 2 decimal places (c) Prepare the adjusting journal entries necessary to determine the adjusted cash balance per books. (Round answers to 2 decimal places, e.g. 52.75. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Debit Credit D at Account Titles and Explanation e Jan Enter an account title to record NSF check 31 on January 31 Enter a debit amount Enter a credit amount Enter a debit amount Enter a credit amount Enter an account title to record NSF check on January 31 (To record NSF check) Jan Enter an account title to record bank 31 service charge on January 31 Enter a debit amount Enter a credit amount Enter a debit amount Enter a credit amount Enter an account title to record bank service charge on January 31 (To record bank service charge)