The bank portion of the bank reconciliation for Bramble Company at November 30,2022 , 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. Bank Statement The cash records per books for December showed the following. The bank statement contained two memoranda: 1. A credit of $2,450 for the collection of an accounts receivable of Bramble Company through an electronic funds transfer. 2. A debit for the printing of additional company checks $94. At December 31 , the cash balance per books was $14,355.20, and the cash balance per the bank statement was $19,628.10. The bank No. Account Titles and Explanation Debit Credit Dec. 31 (To record collection of electronic funds transfer by bank.) Dec. 31 (To record bank service charge) Dec, 31 (To correct error in recording check) Dec. 31 (To correct error in deposit)