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RR Trading LLC is closing its book and required to prepare a bank reconciliation statement because of finding difference between cashbook balance and Bank statement balance. The company recognized the reconciliation item of " A cheque for the amount of OMR 57 issued to the office supplier was misreported in the cash payments journal as OMR 47". How will you adjust this reconciliation item in Bank reconciliation statement? a. Add error on cheque OMR 10 to the cash book balance b. Less error on cheque OMR 10 from the bank statement balance c. Add error on cheque OMR 10 to the bank statement balance O d. Less error on cheque OMR 10 from the cash book balance Next page S From the following given options, identify the characteristic which is not relevant to the enhancing qualitative characteristics of useful financial information? a. Comparability O b. Understandability. 10 c Verifiability ed. Faithful representation Next page