VIEW PUNCIES Current Attempt in Progress Blue Company is unable to reconcile the bank balance at January 31. Blue's reconciliation is as follows. Cash balance per bank Add: NSF check Less: Bank service charge Adjusted balance per bank $5,300 1,490 25 $6,765 Cash balance per books Less: Deposits in transit Add: Outstanding checks Adjusted balance per books $5,905 950 1,860 $6,815 Prepare a correct bank reconciliation (List items that increase cash balance first.) BLUE COMPANY Bank Reconciliation January 31 $ MacBook Air