The bank portion of the bank reconciliation for Swifty Company at November 30, 2022, was as follow5. 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. Acredit of $6,440,00 for the collection of a $6,300,00 note for Swifty Company plus interest of $160.00 and less a collection fee of $2000. Swifty Company has not previously recorded amy interest on the note. 2. Adebit of $86.90 for an NSF check written by L. Rees, a customer, At December 31 , the check had not been redeposited in the bank. At December 31 , the cash balance per books was $14,525,10, and the cash balance per the bank statement was $23,795,60. The bank did not make any errors, but two errors were made by Swifty Company. Using the five steps in the reconciliation procedure, prepare a bank reconciliation at December 31. (Round answers to 2 decimal places, e.g. 52.75, Uist items that increase cash balance first. Reconcile cash balance per bank first.) No, 3475 : No. 3474 : No. 3474 ; 1951.10 No. 3451 : Acfustedensh bilance per bank Notecoilected by bank Add : : Depositsintranit tew: NSF cticck s Less : \begin{tabular}{|c|c|c|} \hline NSF check & \$ & \( 8 6 9 0 \longdiv { 1 } \) \\ \hline Error in deposit: & & 1 \\ \hline Erroe in recording check: & & \\ \hline \end{tabular} Adjusted cash balance per books : eTextbook and Media List of Accounts Siveforther Attempts: 2 of 10 used Submit