The bank statement contained two memoranda; 1. A credit of $2,480 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 $87. At December 31, the cash balance per books was $14,215.20, and the cash balance per the bank statement was $19,615.10. The bank did not make any errors, but Waterway Company made two errors. Prepare the adjusting entries based on the reconciliation. (List all debit entries before credit entries. Credit account titles are outomatically indented when amount is entered. Do not indent manually. Round answers to 2 decimal places, eg. 52.75 .) The cash records per books for December showed the following. No. Account Titles and Explanation Debit Credit Dec 31 (To record collection of electronic funds transfer by bankc) Dec 31 (To record bank service charge) Dec. 31 (To correct error in recording check) Dec31 (To correct error in deposit) The bank portion of the bank reconciliation for Waterway Company at November 30,2022 , was as follows