In comparing the canceled checks on the bank statement with the entries in the accounting records, it is found that check number 2889 for December's utilities was correctly written and drawn for $790, but was erroneously entered in the accounting records as $970. The journal entry to adjust the books for the bank reconciliation would include which of the following for this situation?

Select one:

a. $180 decrease to Cash and a $180 decrease to Utility Expense

b. $180 increase to Cash and a $180 decrease to Utility Expense

c. $20 decrease to Cash and a $20 decrease to Utility Expense

d. $20 increase to Cash and a $120 decrease to Utility Expense

e. $970 increase to Cash