The bank portion of the bank reconciliation for Bramble Florists. 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 December showed the following. The bank statement contained two memoranda: 1. A credit of HK$2,581.00 for the collection of Bramble Florists of an electronic funds transfer. 2. A debit for the printing of additional company checks HK $98.00. At December 31, the cash balance per books was HK$14,840.00, and the cash balance per the bank statement was HK$20,352.00. The bank did not make any errors, but two errors were made by Bramble. Using the four steps in the reconciliation procedure, prepare a bank reconciliation at December 31,2020 . (Reconcile the bank balance first and then the book balance. List items that increase balances first. Round answers to 2 decimal places, e.g. 2,340.55.) Prepare the adjusting entries based on the reconciliation. (Hint: The correction of any errors pertaining to recording checks should be made to Accounts Payable. The correction of any errors relating to recording cash receipts should be made to Accounts Receivable.) (Record journal entries in the order presented in the problem. Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 2 decimal places, e.g. 2,340.55.)