While preparing the bank reconciliation, an accountant discovered that a $426 check returned with the bank statement had been recorded erroneously in the depositor's accounting records as $462

In preparing the bank reconciliation the appropriate action to correct this error would be to:

A. Add $36 to the balance per the depositor's records.

B. Add $36 to the balance per the bank statement.

C. Deduct $36 from the balance per the bank statement.

D. Deduct $36 from the balance per the depositor's records.

A

Business

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