In reconciling the january bank statement

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In reconciling the January bank statement, the Vice President discovered that the bookkeeper had recorded a check written for $454 as $544 in the cash disbursements journal. For the bank reconciliation, the $90 error should be:

A) added to balance per bank statement

B) added to balance per general ledger

C) deducted from balance per bank statement

D) deducted from balance per general ledger

Reference no: EM131295580

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