Shown below is the information needed to prepare the bank reconciliation for X Company at December 31, 2021 1. At December 31st, cash per bank statement was $651,000 and cash per company's records was $612.900 2. Two debit memoranda accompanied the bank statement service charges for December of $900 and a $2.500 check deposited by Client Selena that had been marked "NSF" 3. Cash receipts of $17,000 on December 31st were not deposited until January 3rd 4. The following checks has been issued in December but were not included among the paid checks retumed by the bank: No. 695 for $6,000 No. 699 for $22,000 5. A note receivable for $30,000 had been collected by the bank and credited to X company's account, in addition to $700 interest 6. An X Company's Check (#688) for $600 dated December 22 cleared the bank on December 24. This check, which was a payment on account to a supplier, was incorrectly journalized by X Company for $400 Refer to the above: Upon preparing the bank reconciliation on December 31, 2021, checks 695 and 699:* Increased the cash per company's records by $28,000 Increased the cash per bank statement by $28,000 Decreased the cash per bank statement by $28,000 None of the above Refer to the above: Upon preparing the bank reconciliation on December 31, 2021, the effect of the error:* Increased the cash per company's records by $400 Increased the cash per company's records by $200 Decreased the cash per company's records by $200 None of the above