The cash records per books for November showed the following. The bank statement contained two bank memoranda: 1. A credit of $2,397.00 for the collection from a customer for Blossom Company of an electronic funds transfer. 2. A debit for the printing of additional company checks $86.25. At November 30 , the cash balance per books was $11,555.40 and the cash balance per bank statement was $18,137.60. The bank d not make any errors, but Blossom Company made two errors. Using the steps in the reconciliation procedure, prepare a bank reconciliation at November 30, 2022. (List items that increase The bank portion of the bank reconciliation for Blossom Company at October 31,2022, is shown below. Prepare the adjusting entries based on the reconciliation. (Note: The correction of any errors pertaining to recording checks should be made to Accounts Payable. The correction of any errors relating to recording cash receipts should be made to Accounts Receivable.) (Credit occount titles are automatically Indented when amount is entered. Do not indent manually. Round answers to 2 decimal places, eg. 5,275. 50.) The adjusted cash balance per bank agreed with the cash balance per books at October 31. The November bank statement showed the following checks and deposits