The entry to replenish the petty cash fund debited Insurance Expense for postage. This would cause:

A.

Petty Cash to be overstated.

B.

Insurance Expense to be overstated.

C.

Postage Expense to be overstated.

D.

Cash to be understated.

The bank deducted another company's check from our account. This would be included on the bank reconciliation as a(n):

A.

subtraction from the balance per books.

B.

subtraction from the balance per bank.

C.

addition to the balance per bank.

D.

addition to the balance per books.