Siwifty Wyatt is unable to reconcile the bank balance at January 31. Swifty's reconciliation is as follows. Cash balance per bank $4,040.20
Add ; NSF check 450,00
Less : Bank service charge 32.00
Adjusted balance per bank $4,458.20
Cash balance per books $4,355.20
Less : Deposits in transit 770.00
Add ; Outstanding checks 937,00
Adjusted balance per books $4,522.20
Prepare the adjusting journal entries necessary to determine the adjusted cash balance per books.