The bank portion of the bank reconceliation for Swifty Company at November 30,2020, Was as follows. 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 Docember showed the following- The bark stafement contained two memoranda: 1. Acredit of $2.380 for the collection of Langer Company of an electronic funds transfer. 2. A debit for the printing of additional company checks $94.00. At December 31 , the cash balance per books was $14,205.20, and the cash balance per the bank statement was $19.49810. The bank did not make any errors, but Langer Company made two errors (a) Using the four steps in the reconciliation procedure, prepare a bank reconciilation at December 31 . (Round answers to 2 decinal places, es. 52.75. List items that increase cash balance first. Reconcile cash balance per bank first.) SWIFTY COMPANY Bank Reconciliation $ 5