Tasha Orin is unable to reconcile the bank balance at January 31. Tasha's reconciliation is shown here.

Tasha Orin is unable to reconcile the bank balance at January 31. Tasha's reconciliation is shown here.

Cash balance per bank    $3,677.20

Add: NSF check              450.00

Less: Bank service charge   28.00

Adjusted balance per bank   $4,099.20

Cash balance per books    $3,975.20

Less: Deposits in transit      590.00

Add: Outstanding checks      770.00

Adjusted balance per books   $4,155.20

Instructions:

1.  What is the proper adjusted cash balance per bank?

2.  What is the proper adjusted cash balance per books?

3.  Prepare the adjusting journal entries necessary to determine the adjusted cash balance per books.