Question 2 (Total 50 points) The bank portion of the bank reconciliation for Brian Company at November 30 . The adjusted eash balance per bank agreed with the eash balance per books at November 30. And the December bank statement showed the following checks and The bank statement contained two memoranda: 1. A credit of HK $2,342 for the collection of Brian Company of an electronic funds transfer. 2. A debit for the printing of additional company checks HK $85. At December 31, the cash balance per books was HK\$13,985.20, and the cash balance per the bank statement was HKS19,239.10. The bank did not make any errors, but Brian Company made two errors. Instructions a. Prepare a bank reconciliation at December 31, 2025. (40 points) b. Prepare the adjusting entries based on the reconciliation. (10 points) -END