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 bank portion of the bank reconciliation for Bonita Company at November 30,2022, was as follows. The cash records per books for December showed the following. The bank statement contained two memoranda: 1. Acredit of $2,420 for the collection of an accounts receivable of Bonita Company through an electronic funds transfer. 2. A debit for the printing of additional company checks $86. At December 31, the cash balance per books was $14,395.20, and the cash balance per the bank statement was $19,646.10. The ban did not make any errors, but Bonita Company made two errors