Analyze the following errors that appeared on either Pet Superstore’s bank statement or in its accounting records:
a. The bank recorded a deposit of $4,500 as $4,000.
b. The company’s bookkeeper mistakenly recorded a deposit of $750 as $570.
c. The company’s bookkeeper mistakenly recorded a payment of $175 received from a customer as $17.50 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 $970 was erroneously paid (cleared the account) as $907.
e. The bookkeeper wrote a check for $805 but erroneously wrote down $850 as the cash disbursement in the company’s records. The bank correctly cleared the check for $805.

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