1--a check correctly written and paid by the bank for 882 is incorrectly recorded on the company's books for 828 the appropriate adjustment on bank reconciliation would be to

deduct 828 from the book balance

deduct 54 from the book balance

deduct 882 from the book balance

add 54 to the book balance

2--Wilson company gathered the following reconciling information in preparing its august bank reconciling Cash balance per books, 8/31 $3,500 Deposits in transit 150 Notes receivable and interest collected by bank 850 Bank charge for check printing 20 Outstanding checks 2,000 NSF check 170 The adjusted balance per books on august 31 is

3--An aging of a company's accounts receivable indicatesthat $3,000 are estimated to be uncollectible. If allowance for doubtful accounts has a $1,200 debit balance, the adjustment to record bad debts for the period will require a

a. debit to bad debts expense for 4000

b. debit to bad debts expense for 2800