The cash records per books for November showed the following. The bank statement contained two bank memoranda: 1. A credit of $2,387.00 for the collection from a customer for Sandhill Co. of an electronic funds transfer. 2. A debit for the printing of additional company checks $86.70. At November 30, the cash balance per books was $11,506.20 and the cash balance per bank statement was $18,115.50. The bank did not make any errors, but Sandhill Co. made two errors. The cash records per books for November showed the following. The bank statement contained two bank memoranda: 1. A credit of $2,387.00 for the collection from a customer for Sandhill Co. of an electronic funds transfer. 2. A debit for the printing of additional company checks $86.70. At November 30, the cash balance per books was $11,506.20 and the cash balance per bank statement was $18,115.50. The bank did not make any errors, but Sandhill Co. made two errors