Consider the following scenario in the context of a two-part bank reconciliation: "An employee of your company is tasked with the responsibility of traveling to your company's bank and depositing a customer check into the bank's Automated Teller Machine (ATM). After completing the ATM deposit, the employee obtains a receipt from the ATM and forwards the receipt to your company's Internal Audit Department (note: the ATM receipt here would serve the same function as a validated Deposit Slip from our classroom discussions about the Revenue Cycle). During its review of the deposit, Internal Audit discovers that the bank's ATM incorrectly recorded the deposit. The ATM receipt is showing a deposit of $5,288 but the customer's check was actually written for $5,233." Then, respond to the following question: What is the effect of this error on the two-part bank reconciliation process? In your response, be sure and indicate the following: 1) the dollar amount associated with the reconciling item; 2) whether this error would cause an "addition" or "subtraction" in the reconciliation process; and 3) the section of the bank reconciliation where you would place this reconciling item (e.g., the "Balance per Books" section or the "Balance per Bank" section.