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A check written by the company for $127 is incorrectly recorded by a company as $172. On the bank reconciliation, the $45 error should be

A check written by the company for $127 is incorrectly recorded by a company as $172. On the bank reconciliation, the $45 error should be

added to the balance per bank.
deducted from the balance per bank.
deducted from the balance per books.
added to the balance per books.

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