Wildhorse Wyatt is unable to reconcile the bank balance at January 31. Wildhorse's reconciliation is as follows. Cash balance per bank $3.460.46 Add: NSF cheque 530.13 Less: Bank service charge 27.07 Adjusted balance per bank $3,963.52 Cash $3,987.83 Less: Deposits in transit 690.19 720.02 Add: Outstanding cheques Adjusted balance per books $4,017.66 Journalize the entries required by the reconciliation. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation Debit Credit Jan. 31 Accounts Receivable 530.13 Miscellaneous Expense 32