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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

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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 $280 but was erroneously entered in the accounting records as $802. The journal entry to adjust the books for the bank reconciliation would include which of the following for this situation

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