What is the proper adjusted cash balance per books? (List items that increase cash balance first. Round answers to 2 decimal places, eg. 52.75.) Prepare the adjusting journal entries necessary to determine the adjusted cash balance per books. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round answers to 2 decimal places, es. 52.75.) Sheridan Sells is unable to reconcile the bank balance at January 31. Sheridan's reconciliation is shown here. What is the proper adjusted cash balance per bank? (List items that increase cash balance first. Round answers to 2 decimal places, eg. 2.75.)