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. A credit of $2,420 for the collection of an accounts recelvable of Bonita Company through an electronic funds transfer. 2. Adebit 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 bank did not make any errors, but Bonita Company made two errors. The bank portion of the bank reconciliation for Bonita Company at November 30,2022 , was as follows. Less: Outstanding checks 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. Prepare the adjusting entries based on the reconciliation. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 2 decimal places, eg. 52.75.)