The bank portion of the bank reconciliation for Lily 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. The cash records per books for December showed the following. The bank statement contained two memoranda: 1. A credit of $2,390 for the collection of an accounts receivable of Lily Company through an electronic funds transfer. 2. A debit for the printing of additional company checks $91. At December 31 , the cash balance per books was $14,655,20, and the cash balance per the bank statement was $19,871.10. The bank did not make any errors, but Lily Company made two errors