The adjusted cash hialance per bank agreed with the cash batance per books at October 31. The November bank statement showed the following checks and deposits. The bank portion of the bank reconciliation for Ivanhoe Company at October 31, 2025, is shown below. The bank statement contained two bank memoranda: 1. Acredit of $2,412.00 for the collection from a customer for Ivanhoe Company of an electronic funds transfer. 2. A debit for the printing of additional company checks $90.35. At November 30 , the cash balance per books was $11,558.15 and the cash balance per bank statement was $18,117,15. The bank did not make any errors, but Ivanhoe Company made two errors. The cash records per books for Nowember showed the following