Student's Name:

$7.$ For which of the following errors should the appropriate amount be subtracted from the balance per bank on a bank reconciliation?

a$.$ Check for $$63$ recorded by the company as $$36.$

b$.$ Deposit of $$600$ recorded by the bank as $$60.$

c$.$ A returned $$300$ check recorded by the bank as $$30.$

d$.$ Check for $$75$ recorded by the company as $$57.$

$8.$ Karlin Company gathered the following reconciling information in preparing its April bank reconciliation:

$\backslash$table$[[$Cash balance per books, $\frac{4}{30},$$$17,600$