A firm wrote a check for $84 to pay utilities expense and recorded a journal entry in which this amount was added to its cash balance. On a bank reconciliation statement this error would be shown as:

Multiple Choice

• an addition of $84 to the book balance.

• a deduction of $84 from the book balance.

• a deduction of $168 from the book balance.

• an addition of $168 to the book balance.