The adjusted cash balance per bank agreed with the cash balance per books at October 31 . The November bank statement showed the following: Prepare a bank reconciliation at November 30. (List items that increase balance as per bank \& books first.) The bank portion of the bank reconciliation for Oriole Company at October 31,2024 , was as follows: Additional information from the bank statement: 1. The EFT of $2,490 is an electronic transfer from a customer in payment of its account. The amount includes $60 of interest that Oriole Company had not previously accrued. 2. The NSF for $260 is a $245 cheque from a customer, Whispering Winds Holdings, in payment of its account, plus a $15 processing fee. The company's policy is to pass on all NSF service charges to the customer. 3. The LN is a payment of a note payable with the bank and consists of $250 interest and $2,000 principal. 4. At November 30 , the cash balance per books was $10,631. The bank did not make any errors. The cash records per books for November follow. Two errors were made by Oriole Company