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22. A check drawn by a depositor for $149 was recorded in the journal as $194. This item would be included in the bank reconciliation

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22. A check drawn by a depositor for $149 was recorded in the journal as $194. This item would be included in the bank reconciliation as a[n) A. addition to the balance per the depositor's records. B. deduction from the balance per the depositor's records. C. addition to the balance per the bank statement. D. deduction from the balance per the bank statement

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