The bank portion of the bank reconciliation for Sunland Company at October 31, 2025, is shown below. The adjusted cash balance per bank agreed with the cash balance per books at October 31. The November bank statement showed the following checks and deposits. The cash records per books for November showed the following. The bank statement contained two bank memoranda: 1. A credit of $2,377.00 for the collection from a customer for Sunland Company of an electronic funds transfer. 2. A debit for the printing of additional company checks $90.40. At November 30 , the cash balance per books was $11,420.20 and the cash balance per bank statement was $18,032.10. The bank did not make any errors, but Sunland Company made two errors