27- For which of the following errors should the appropriate amount be subtracted from the balance per books on a bank reconciliation?

a- A returned $1000 check recorded by the bank as $100

b- Check written for $65, but recorded by the company as $56.

c- Check written for $53, but recorded by the company as $35.

d- Deposit of $200 recorded by the bank as $20.

28- A check written by the company for $126 is incorrectly recorded by a company as $162. On the bank reconciliation, the $36 error should be

a- Added to the balance per books.

b- Deducted from the balance per books.

c- Deducted from the balance per bank.

d- Added to the balance per bank.

29- The following information was available for Pharaoh Company at December 31, 2017: beginning inventory $70000; ending inventory $102000; cost of goods sold $624000; and sales $816000. Pharaoh inventory turnover ratio (rounded) in 2017 was

a- 9.5 times.

b- 7.3 times.

c- 6.1 times.

d- 8.9 times.

30- The following information was available for Pina Colada Corp. at December 31, 2017: beginning inventory $78000; ending inventory $122000; cost of goods sold $624000; and sales $816000. Pina days in inventory (rounded) in 2017 was

a- 44.5 days.

b- 45.6 days.

c- 58.9 days.

d- 71.6 days.