At December 31 , the cash balance per books was $14,285.20, and the cash balance per the bank statement was \$19,450.10. The bank did not make any errors, but Sheffield Company made two errors. The bank bortion of the bank reconciliation for Sheffield Combanv at November 30,2022 , was as follows. The adjusted cash balance per bank agreed with the cash balance per books at November 30. The December bank statement showed the following checks and deposits. The cash records per books for December showed the following. The bank statement contained two memoranda: 1. A credit of $2,340 for the collection of an accounts receivable of Sheffield Company through an electronic funds transfer. 2. A debit for the printing of additional company checks $92. Prepare a bank reconciliation at December 31,2022. (Round answers to 2 decimal places, e.g. 52.75. List items that No. 3484 Adjusted cash balance per bank Cash balance per books $ \begin{tabular}{|l|} \hline 14285.20 \\ \hline \end{tabular} Less $579.30 Error in deposit \begin{tabular}{|l|l|} \hline & 9.00i \\ \hline \end{tabular} Prepare the adjusting entries based on the reconciliation. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 2 decimal places, e.g. 52.75.)