Blue Company is unable to reconcile the bank balance at January 31. Blues reconciliation is...

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Accounting

Blue Company is unable to reconcile the bank balance at January 31. Blues reconciliation is as follows.

Cash balance per bank $5,300

Add: NSF check 1,490

Less: Bank service charge 25

Adjusted balance per bank $6,815

Cash balance per books $5,905

Less: Deposits in transit 950

Add: Outstanding checks 1,860

Adjusted balance per books $6,815

Prepare a correct bank reconciliation. (List items that increase cash balance first.)

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