12. A credit memorandum on a bank statement indicates: A) An increase in the bank's asset account. B) A decrease in the bank's asset account. C)A decrease in the bank's liability account. D) An increase in the bank's liability account. E) An increase in the bank's expense account. if a check correctly written and paid by the bank for $749 is incorrectly recorded in the company's books for $794, how should this error be treated on the bank reconciliation? A) Subtract $45 from the bank's balance. B) Add $45 to the bank's balance. C) Subtract $45 from the book balance. D) Add $45 to the book balance. 13. E) Subtract $45 from the bank's balance and add $45 to the book's balance. The internal document prepared to notify the appropriate persons that goods ordered have been received, describing the quantities and condition of the goods is the: A) Purchase requisition. B) Purchase order. 14. C) Invoice. D) Receiving report E) Invoice approval