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If a bookkeeper mistakenly records a disbursement as $78 instead of the correct amount of $87, the error should be shown on the bank reconciliation

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If a bookkeeper mistakenly records a disbursement as $78 instead of the correct amount of $87, the error should be shown on the bank reconciliation as a: A. $165 deduction from the balance per books. B. $165 addition to the balance per books. C. $9 deduction from the balance per books. D. $9 addition to the balance per books

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