A company made a bank deposit on September 30 that did not appear on the bank statement dated September 30. In preparing the September 30 bank reconciliation, the company should A. Deduct the deposit from the bank statement balance. 8. Send the bank a debit memorandum. C. Deduct the deposit from the September 30 book balance and add it to the October 1 book balance. D. Add the deposit to the book balance of cash. E. Add the deposit to the bank statement balance. 9. Triple Company's accountant made an entry that included the following items: debit postage expense $12.42, debit office supplies expense $27.33, debit cash over/short $2.19. If the original amount in petty cash is $320, how much was the credit to cash for the reimbursement? A. $320.00 B. $202.44 C. $37.56 D. $39.75 E. $41.94 10. Which of the following procedures would weaken the control over cash receipts that arrive through the mail? A. After the mail is opened, a list (in triplicate) of the money received is prepared with a record of the sender's name, the amount, and an explanation of why the money is sent. B. The bank reconciliation is prepared by a person who does not handle cash or record cash receipts. C. For safety, only one person should open the mail and that person should immediately deposit the cash received in the bank. D. The cashier should not also be the record keeper who records the amounts received in the accounting records. E. All of the above are good internal control procedures over cash receipts that arrive through the mail. 11. in comparing the canceled checks on the bank statement with the entries in the accounting records, it is found that check number 4239 for November's rent was correctly written and drawn for $7,390 but was erroneously entered in the accounting records as $3,790. When reconciling the November bank statement, the company should: A. Deduct $3,600 from the book balance of cash. B. Add $3,600 to the bank statement balance. C. Add $7,390 to the book balance of cash. D. Deduct $3,600 from the bank statement balance. E. Add $3,600 to the book balance of cash