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 $130 but was erroneously entered in the accounting records as $301. The journal entry to adjust the books for the bank reconciliation would include which of the following for this situation?

Multiple Choice

$11 decrease to Cash and a $11 decrease to Utility Expense.

$301 increase to Cash.

$171 increase to Cash and a $171 decrease to Utility Expense.

$171 decrease to Cash and a $171 decrease to Utility Expense.

$11 increase to Cash and a $111 decrease to Utility Expense.