An example on a transposition and how to reconcile it in our books The actual (and correct) amount paid was $642, but we erroneously recorded it as $624. So to reconcile it we SUBTRACT $19 from the books side. The actual (and correct) amount paid was $737, but we erroneously recorded it as $773. So to reconcile it we ADD $36 to the books side. The actual (and correct) amount paid was $847. but we erroneously recorded it as $874. So to reconcile it we SUBTRACT $27 from the books side. The actual (and correct) amount paid was $487, but we erroneously recorded it as $478. So to reconcile it we ADD $9 to the books side