A check issued for $588 to pay a vendor on account was recorded in the fim's records as $688; the cinceled check was properly listed on the bank statement at 5588 . The joumal entry for this reconciling item woild include. Muaple choice a debet to cenh for $100 a credit to Accounts Pernitie for 558 B a detat to Nccounts Poyable for 5100