Question: For which of the following errors would be appropriate amount be subtracted from the balance per books on a bank reconciliation? a. A returned check

For which of the following errors would be appropriate amount be subtracted from the balance per books on a bank reconciliation?

a. A returned check $500 check recorded by the bank as $50

b. Check written for $57, but recorded by the company as $75

c. Check written $63, but recorded by the company as $36

d. Deposit of $120 recorded by the bank as $12

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