Analyze the following errors that appeared on Black Electric’s bank statement and in the accounting records:
a. The bank recorded a deposit of $30 as $300.
b. The company’s bookkeeper mistakenly recorded a deposit of $250 as $520.
c. The company’s bookkeeper mistakenly recorded a payment of $450 received from a customer as $540 on the bank deposit slip. The bank caught the error and made the deposit for the correct amount.
d. The bank statement shows a check that was written by the company for $392 was erroneously paid (cleared the account) as $329.
e. The bookkeeper wrote a check for $275 but erroneously wrote down $257 as the cash disbursement in the company’s records.

Requirement
For each error, describe how the correction would be shown on the company’s bank reconciliation.