9) In comparing the canceled checks on the bank statement with the entries in the accounting records, it is found that check number 2889 for December's utilities was correctly written and drawn for $970 but was erroneously entered into the accounting records as $790. The journal entry to adjust the books for the bank reconciliation would include a debit to: A) Utility Expense and a credit to Cash for $180. B) Cash and a credit to Utility Expense for $790. C) Utility Expense and a credit to Cash for $790. D) Cash and a credit to Utility Expense for $180. 10) On October 31, 2018, your company's records say that the company has $16,451.03 in its checking account. A review of the bank statement shows you have three outstanding checks totaling $5,643.01, and the bank has paid you interest of $12.19 and charged you $9.00 in service charges. The bank statement dated October 31, 2018 would report a balance of I A) $16,454.22 B) $10,804.83. C) $22,090.85. D) $22,097.23. 11) When a petty cash fund is in use: A) expenses paid with petty cash are recorded when the fund is replenished. B) expenses are not recorded. C) Petty Cash is debited when funds are replenished. D) Petty Cash is credited when funds are replenished. 12) Which of the following items appearing on a bank reconciliation require a journal entry to bring the Cash account up-to-date? A) An error made by the bank in recording a deposit B) Outstanding checks C) Deposit in transit D) Check from customers returned as NSF