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company E conducts bank reconciliations on a monthly basis. At the end of the month, the company's bookkeeper ran a bankbook and from the company's

company E conducts bank reconciliations on a monthly basis. At the end of the month, the company's bookkeeper ran a bankbook and from the company's home bank, was paid $. 241,000 for advertising costs. In the company's accounting, a reduction in the bank account of $. 421,000 and offsets against advertising costs (fees).

What record does the accountant need to make to adjust between the bank statement and the accounting?

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A. Debit bank $. 180,000 / credit advertising costs $. 180,000.

B. Debit advertising costs $. 421,000 / credit bank $. 421,000.

C. Debit advertising costs $. 241,000 / credit bank $. 241,000.

D. Debit advertising costs $. 180,000 / credit bank $ 180,000.

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