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. Acredit of $2,250 for the collection of an accounts receivable of Swifty Compamy through an electronic funds ti 2. A debit for the printing of additional company checks $87. At December 31, the cash batance per books was $14,525.20, and the cash balance per the bank statement was $19,605 did not make any errors, but Swifty Company made two errors. Pre; bala Prepare the adjusting entries based on the reconciliation. (List all debit entries before credit entries. Credit account titles are a