6. While preparing the bank reconciliation for December, the company bookkeeper discovered that a $6540 cheque in payment of an account payable had been entered incorrectly in the journal as $6450. Which of the following statements is true? A. An adjusting entry must be made to debit Accounts Payable and credit Cash for $90. B. An adjusting entry must be made to debit Cash and credit Accounts Payable for $90. C. The bank should be notified and the bank balance corrected by adding $90. D. No adjusting entry is needed for this reconciling item because it appears on the bank side of the reconciliation