In comparing the canceled checks on the bank statement with the entries in the accounting records, it is found that check number $2889$ for December's utilities was correctly written and drawn for $$140$ but was erroneously entered in the accounting records as $$410.$ The journal entry to adjust the books for the bank reconciliation would include which of the following for this situation?

Multiple Choice

$$410$ increase to Cash?

$$270$ increase to Cash and a $$270$ decrease to Utility Expense.

$$270$ decrease to Cash and a $$270$ decrease to Utility Expense.

$$110$ increase to Cash and a $$210$ decrease to Utility Expense.

$$110$ decrease to Ca$$ and a $$110$ decrease to Utility Expense.