The banik portion of the banik reconciliation for Sheridan Company at November 30, 2022, was as follows. The adjustad cash balance per bank agread with the cash balance per books at Novamber 30 . The December banik statement shawed the following chacks and daposits. The cash racords per books for Dacamber showed the following. The banik statement containad two mamoranda: 1. A cradit of $2,290 for the collection of an accounts racaivable of Sheridan Company throush an elactronic funds transfer. 2. A debit for the printing of additional company checks $99. At December 31, the cash balance per books was $14,325.20, and the cash balance per the bank statement was $19,523.10. The banl did nat make any arrors, but Sheridan Company made two arrors Prspars the adjusting entries based on the raconciliation. (List all debit entries before credit entries. Credit account titles are