Simpson Company writes a $628 check to pay its supplier, but incorrectly records the check as $574 in its cash payments journal. As a result, Simpson Company's bank reconciliation will show a $54 subtraction from the unadjusted cash balance per bank records. $54 addition to the unadjusted cash balance per books. $628 subtraction from the unadjusted cash balance per books. $54 subtraction from the unadjusted cash balance per books