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. The cash records per books for December showed the following. The bank statement contained two memoranda: 1. A credit of $2,350 for the collection of an accounts receivable of Waterway Company through an electronic funds transfer. 2. A debit for the printing of additional company checks $88. At December 31, the cash balance per books was $14,395.20, and the cash balance per the bank statement was $19,754.10. The bank did not make any errors, but Waterway Company made two errors. WATERWAY COMPANY Bank Reconciliation December 31, 2022 Cash balance per bank statement Outstanding checks 1053i 621.30i No. 3481 807.40 i No. 3484 795 i Adjusted cash balance per bank Cash balance per books $ 14395.20 Add Cash balance per books Less : Outstanding checks $581 Error in recording check Error in deposit Adjusted cash balance per books $ 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 Dec. 31 Cash Accounts Receivable (To record collection of electronic funds transfer by bank.) Dec. 31 Accounts Payable Cash (To record bank service charge) Dec. 31 Accounts Payable Cash (To correct error in recording check) \begin{tabular}{l|l} Dec. 31 Accounts Receivable \end{tabular} Cash (To correct error in deposit)