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A check written by the company for $129 is incorrectly recorded by a company as $192. On the bank reconciliation, the $63 error should be

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A check written by the company for $129 is incorrectly recorded by a company as $192. On the bank reconciliation, the $63 error should be deducted from the balance per bank deducted from the balance per books. added to the balance per books. added to the balance per bank

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