The bank portion of the bank reconciliation for Waterway Company at November 30,2022, was as follows. 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. \begin{tabular}{|c|c|c|c|c|} \hline 122 & 3471 & 845.10 & 124 & 1,212.10 \\ \hline 127 & 3472 & 1,427.10 & 128 & 2,366.10 \\ \hline 124 & 3475 & 1,641.10 & 1216 & 2,673.10 \\ \hline 128 & 3476 & 1,301.10 & 1221 & 2,946.10 \\ \hline 1210 & 3477 & 2,131.10 & 1226 & 2,568.10 \\ \hline 1215 & 3479 & 3,081.10 & 1229 & 2,837.10 \\ \hline 1227 & 3480 & 601.10 & 1230 & 1,026.10 \\ \hline 1230 & 3482 & 476.60 & Total & $18,158.90 \\ \hline 1229 & 3483 & 1,141.10 & & \\ \hline 1231 & 3485 & 540.80 & & \\ \hline & Total & $15,447.30 & & \\ \hline \end{tabular} The cash records per books for December showed the following. The bank statement contained two memoranda: 1. A credit of $6,365.00 for the collection of a $6,200.00 note for Waterway Company plus interest of $220.00 and less a collection fee of $55.00. Waterway Company has not previously recorded any interest on the note. 2. A debit of $88.00 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 $14,386.10, and the cash balance.per the bank statement was $23,766.50. The bank did not make any errors, but two errors were made by Waterway Company. Using the five steps in the reconciliation procedure, prepare a bank reconciliation at December 31. (Round answers to 2 decimal places, eg. 52.75. List items that increase cash balance first. Reconcile cash balance per bank first.) $ $ (b) The parts of this question must be completed in order. This part will be available when you complete the part above