14) While performing its monthly bank reconciliation, the bookkeeper for Badger Company discovered that a check written for $531 for advertising expense was recorded in the firm's books as $351. Which of the following shows the effect of correcting the error on the financial statements? A. B. C. D. Assets 180 (180) (421) (180) Stk. = Liab. + Equity Rev. - 180 NA NA (180) NA NA (421) NA NA (180) NA Exp. = Net Inc. (180) 180 180 (180 421 (421) 180 (180) Stmt of Cash Flows 180 OA (180) OA (421) OA (421) OA A) Option A B) Option B C) Option C D) Option D 1