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 ueities was erroneously entered into the accoureng records as s970. The journal entry to st re books for the bank reconciton-oid idde debts correctly written and drawn for $790 but was O Cash and a credt to Utiny Expense for $180 O utility Expense and a credit to Cash for $790 O Cash and a credit to Uility Expense for $790 O Uniny Expense and a credit to Cash for $180