9. At the end of the month your accountant reconciled the checking account. You are reviewing the reconciliation report and notice a $300 adjustment. You also see a $300 balance in an account called Reconciliation Discrepancies. What is this account and why was this adjustment made? summary Reconciled on: Reconciled by: Checks and payments cleare Deposits and other credits (4) Adjustment credits deared (1) Stetement ending balance Uncleared transactions as of Register balance as of Figure 13 - Reconciliation Report Figure 14 - Profit and Loss