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For which of the following errors should the appropriate amount be subtracted from the balance per books on a bank reconciliation? Check written for $75,

For which of the following errors should the appropriate amount be subtracted from the balance per books on a bank reconciliation?

Check written for $75, but recordedby the companyas $57.
A returned $700 check recorded by the bank as $70.
Check written for $73, but recordedby the companyas $37.
Deposit of $400 recorded by the bank as $40.

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