The bank portion of the bank reconciliation for Lily Company at November 30,2022 , was as follows. Less: Uutstanding checks 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. Acredit 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 cashbalance 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. Prebare a bank reconciliation at December 31, 2022. (Round answers to 2 decimal places, eg. 52.75. List items that increase cash