The bank portion of the bank reconciliation for Sunland Company at October 31, 2020, 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 $2,282.00 for the collection for Sunland Company of an electronic funds transter. 2. A debit for the printing of additional company checks $85.00. At November 30 , the cash balance per books was $10,723.80 and the cash balance per bank statement was $17,432.50. The bank did not make any errors, but Sunland Company made two errors. (3) Using the steps in the reconciliation procedure, prepare a bank reconciliation at November 30,2020 . f List items that increase bolance as per bank \& books first. Round answers to 2 decimal places, eg. 52.75