The bookkeeper manually writes a check for $425 to City Lights in May. The check is recorded in the general ledger for $452. The check clears the bank in May for the exact amount of the manually written check. On the bank reconciliation for May, _____________________. Select one: A. the checking account balance per bank will be understated by $27 B. the checking account balance per book will be understated by $27 C. the checking account balance per book will be overstated by $27 D. the checking account balance per bank will be overstated by $27