The cash records per books for December showed the following. (a) The bank bortion of the bank reconciliation for Bramble Comoanv 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. Prepare the adjusting entries based on the reconciliation. (List all debit entries before credit entries. Credit account titles are automatically i The bank statement contained two memoranda: 1. Acredit of $2,320 for the collection of an accounts receivable of Bramble Company through an electronic funds transfer. 2. Adebit for the printing of additional company checks $92. At December 31 , the cash balance per books was $14,315.20, and the cash balance per the bank statement was $19,640.10. The bank did not make any errors, but Bramble Compary made two errors