The "Cash" account on Dec 31, 2017 balance sheet show balance of $40,000. Then an accounting error was found - January 2018 cash disbursements entered as of December 2017 included payments of accounts payable in the amount of $39,900, on which a cash discount of 2% was taken. What does "January 2018 cash disbursements entered as of December 2017" mean? does it mean January 2018 cash disbursement was incorrectly included in the Dec 2017 balance sheet, and therefore to adjust the cash account, the 38,200 has to be ADDED back? Thanks