A check written by the company for $119 is incorrectly recorded by a company as $191. On the bank

A check written by the company for $119 is incorrectly recorded by a company as $191. On the bank

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 A check written by the company for $119 is incorrectly recorded by a company as $191. On the bank reconciliation, the $72 error should be


added to the balance per books.
 


deducted from the balance per bank.
 


deducted from the balance per books.
 


added to the balance per bank.
 

 
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