Waterway Wyatt is unable to reconcile the bank balance at January 31. Waterway's reconciliation is as follows. $4,300.20 320.00 Cash balance per bank Add: NSF check Less: Bank service charge Adjusted balance per bank 34.00 $4,586.20 $4,615.20 900.00 Cash balance per books Less: Deposits in transit Add: Outstanding checks Adjusted balance per books 939.00 $4,654,20 (a) What is the proper adjusted cash balance per bank? (Round answer to 2 decimal places, eg. 52.75) Adjusted cash balance per bank (b) What is the proper adjusted cash balance per books? (Round answer to 2 decimal places, eg. 52.75.) Adjusted cash balance per books $ (c) Prepare the adjusting journal entries necessary to determine the adjusted cash balance per books. (List all debit entries before credit entries. 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.)