prepare the adjusting entries based on the reconciliation.

The bank portion of the bank reconciliation for Oriole Company at November 30, 2022 was as follows. Oriole Company Bank Reconciliation November 30, 2022 Cash balance per bank $14.767.90 Add: Deposits in transit 2,530.20 17,298.10 Less: Outstanding checks Check Number Check Amount 3451 $2,260.40 3470 720.10 3471 844.50 3472 1,426.80 3474 1,051.50 6,303.30 Adjusted cash balance per bank $10.994.80 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. Bank Statement Checks Deposits Date Number Amount Date Amount 12-1 3451 $2,260.40 12-1 $ 2,530.20 12-2 3471 844.50 12-4 1,211.60 12-7 3472 1,426.80 12-8 2,365.1 12-4 3475 1,640.70 12-16 2,672.70 12-8 3476 1,300.00 12-21 2,945.00 12-10 3477 2,130.00 12-26 2,567.30 12-15 3479 3.080.00 12-29 2,836.00 12-27 3480 600.00 12-30 1,025.00 12-30 3482 475.50 Total $18,152.90 12-29 3483 1,140.00 12-31 3485 530.80 Total $15,428.70 The cash records per books for December showed the following. Cash Payments Journal Cash Receipts Journal Date Number Amount Date Number Amount Date Amount 12-1 3475 $1,640.70 12-20 3482 $475.50 12-3 $1,211.60 12-2 3476 1,300.00 12-22 3483 1,140.00 12-7 2,365.1 12-2 3477 2,130.00 12-23 3484 796.50 12-15 2,672.70 12-4 3478 621.30 12-24 3485 350.80 12-20 2,954.00 12-8 3479 3,080.00 12-30 3486 889.50 12-25 2.567.30 12-10 3480 600.00 Total $13,831.70 12 28 2,836,00 12-17 3481 807.40 12-30 1,025.00 12-31 1,690.40 Total $17,322.10 The bank statement contained two memoranda: 1. A credit of $2.360 for the collection of Oriole Company of an electronic funds transfer. A debit for the printing of additional company checks $87 2 At December 31, the cash balance per books was $14.485.20, and the cash balance per the bank statement was $19.765 10. The bank did not make any errors, but Oriole Company made two errors Prepare a bank reconciliation at December 31, 2022. (Round answers to 2 decimal places, eg, 52.75. List items that increase cash balance first Reconcile cash balance per bank first.) ORIOLE COMPANY Bank Reconciliation December 31, 2022 Cash balance per bank statement 19765.10 Add : Deposits in transit 1690.40 21455.50 Less Outstanding checks No. 3470 720.10 No, 3474 1051.50 No. 3478 62130 No: 3481 B07 401 No. 3484 796.50 i No. 3486 889.50 i (4886,30) i 16569.20 Adjusted cash balance per bank 14485.20 Cash balance per books 2360 Add : Electronic funds transfer received 16845.20 Less $ 9 Error in deposit 180 i Deposits in transit 87 Check printing fee Adjusted cash balance per books 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, eg. 52.75.) No. Account Titles and Explanation Debit Credit Dec. 31 (To record collection of electronic funds transfer by bank.) Dec. 31 (To record bank service charge) Dec 31 (To correct error in recording check) Dec 31 (To correct error in deposit)