The bank position of the bank reconciliation for Lonberg Company at October 31 2017 as follows. The adjusted cash balance per bank agreed with the cash balance per banks 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 contains two bank memoranda: 1. A circuit of $2, 50, 500 the collection of a $2, 400 note for Lonberg Company plus interest of $120 and less a collection fee of $15. Lonberg Company has not accrued any interest on the note. 2. A debit for the printing of additional company checks $72. On November 30, the cash balance per books was $46, 50, and the cash balance per the bank statement was $17, 069, 40. The bank did not make any errors, but two errors were made by Lonberg Company