The bank portion of the bank reconciliation for Sunland Company 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. \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Bank Statement } \\ \hline \multicolumn{3}{|c|}{ Checks } & \multicolumn{2}{|c|}{ Deposits } \\ \hline Date & Number & Amount & Date & Amount \\ \hline 121 & 3451 & $2,260.40 & 121 & $2,530.20 \\ \hline 122 & 3471 & 844.50 & 124 & 1,211.60 \\ \hline 127 & 3472 & 1,426.80 & 128 & 2,365.1 \\ \hline 124 & 3475 & 1,640.70 & 1216 & 2,672.70 \\ \hline 128 & 3476 & 1,300.00 & 1221 & 2,945.00 \\ \hline 1210 & 3477 & 2,130.00 & 1226 & 2,567.30 \\ \hline 1215 & 3479 & 3,080.00 & 1229 & 2,836.00 \\ \hline 1227 & 3480 & 600.00 & 1230 & 1,025.00 \\ \hline 1230 & 3482 & 475.50 & Total & $18,152.90 \\ \hline 1229 & 3483 & 1,140.00 & & \\ \hline 1231 & 3485 & 530.80 & & \\ \hline & Total & $15,428.70 & & \\ \hline \end{tabular} The cash records per books for December showed the following. The bank statement contained two memoranda: 1. A credit of $2,440 for the collection of an accounts receivable of Sunland Company through an electronic funds transfer. 2. A debit for the printing of additional company checks $92. Prepare a bank reconciliation at December 31, 2022. (Round answers to 2 decimal places, e.g. 52.75. List items that increase cash balance first. Reconcile cash balance per bank first.) SUNLAND COMPANY Bank Reconciliation $ $ $ $ $ $ Prepare the adjusting entries based on the reconciliation. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 2 decimal places, e.g. 52.75.) stion 10 of 10 /6