D) subtraction of $90 to the balance per books. 14) If a bookkeeper mistakenly records a disbursement as $69 instead of the correct amount of $96, the error should be shown on the bank reconciliation as a: A) $27 addition to the balance per books. B) $27 deduction from the balance per books. C) $165 addition to the balance per books. D) $165 deduction from the balance per books. 15) A check received from a customer for which there are not sufficient funds in the bank to cover the amount of the check is a(n): A) service charge. B) error. nonsufficient funds check. D) blank check. 16) If the bank records a deposit of $130 as $1,300, the error should be shown on a bank reconciliation as a: A) subtraction from the book balance of $1,430. B) subtraction from the bank balance of $1,430. C) subtraction from the bank balance of $1,170. D) subtraction from the book balance of $1,170