The bank portion of the bank reconciliation for Sunland Company at November 30, 2020, was as follows. Sunland COMPANY Bank Reconciliation November 30, 2020 Cash balance per bank $14,837.90 2,530.20 Add: Deposits in transit 17,368.10 Less: Outstanding checks Check Number Check Amount $ 2,260.40 3451 3470 720.10 3471 844.50 3472 1,426.80 1,055.00 3474 6,306.80 Adjusted cash balance per bank $11,061.30 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 Checks Date Number Amount Date 12-1 3451 $2,260.40 12-1 12-2 3471 844.50 12-4 12-7 3472 12-8 Deposits Amount $ 2,530.20 1,211.60 2,365.10 2,672.70 2,945 2,567.30 2,836 1,025 12-4 3475 12-16 12-8 1,426.80 1,640.70 1,300 2,130 3,080 3476 12-21 12-10 3477 12-26 12-15 3479 12-29 12-27 3480 600 12-30 12-30 3482 475.50 Total $18,152.90 12-29 3483 1,140 520.80 12-31 3485 Total $15,418.70 The cash records per books for December showed the following. Date Number Amount 12-1 3475 Cash Payments Journal Amount Date Number $1,640.70 12-20 3482 1,300 12-22 3483 2,130 12-23 3484 621.30 12-24 3485 12-2 3476 $475.50 1,140 793.00 Cash Receipts Journal Date Amount 12-3 $ 1,211.60 12-7 2,365.10 12-15 2,672.70 12-20 2,954 12-25 2,567.30 12-2 3477 12-4 3478 250.80 12-8 3479 3,080 12-30 3486 889.50 12-10 3480 600 Total $13,728.20 12-28 2,836 12-17 3481 807.40 12-30 1,025 1,690.40 12-31 Total $17,322.10 The bank statement contained two memoranda: 1. A credit of $2,310 for the collection of Langer Company of an electronic funds transfer. 2. A debit for the printing of additional company checks $90.00. At December 31, the cash balance per books was $14,655.20, and the cash balance per the bank statement was $19,792.10. The bank did not make any errors, but Langer Company made two errors. SUNLAND COMPANY Bank Reconciliation $ A . Prepare the adjusting entries based on the reconciliation. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 2 decimal places, e.g. 52.75.) No. Account Titles and Explanation Debit Credit Dec. 31 (To record collection of note receivable by bank) Dec. 31 (To record bank service charge) Dec. 31 (To correct error in recording check) Dec. 31 (To correct error in deposit)