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The bank portion of the bank reconciliation for Swifty Company 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 cash records per books for December showed the following. The bank statement contained two memoranda: 1. A credit of $2,380 for the collection of an accounts receivable of Swifty Company through an electronic funds transfer. 2. A debit for the printing of additional company checks $94. At December 31, the cash balance per books was $14.205.20, and the cash balance per the bank statement was $19.498.10. The ban did not make any errors, but Swifty Company made two errors. Prepare a bank reconciliation at December 31, 2022. (Round answers to 2 decimal places, e.g. 52.75. List items that increase cash bal I =