The following error occurred during the month of April 20x9 for Luman Ltd.: A S999 payment on account received by a customer was incorrectly recorded in the books of Luman Ltd. as $4051. Which of the following would be the journal entry to correct this error made, so that Luman's cash account is up to date at April 30, 209? Select one: O a. Dr. Cash $3052 and Cr. Accounts Receivable $3052 O b. Dr. Cash $999 and Cr Accounts Receivable $999 c. Dr.Accounts Receivable $3052 and Cr. Cash $3052 d. Dr. Accounts Payable $3052 and C Cash $3052 The accountant for Pardy Inc. gathered the following information to prepare the December 31, 20x3 bank reconciliation 1. Cheques amounting to S6497 are outstanding at December 31 2. The December 31, 20x3 deposit of $2538 had not been received by the bank in time to be included in the December bank statement 3. The bank charged the company $223 for monthly standard service charges and have not yet been recorded by the company 4. The company recorded a $3889 cheque in payment of an account payable as $6226 accounting records was S9821 What is the cash balance per bank at December 31, 20x3? Select one: O a. $15894 O b. $11220 O c. $11935 O d. $7976