The following items relate to the company's June bank reconciliation of SPI Inc.: What is the net amount of the adjustments the company must make to the cash balance in its records as a result of the bank reconciliation? $400 decrease $400 increase $900 decrease $900 increase The following items relate to the company's June bank reconciliation of SPI Inc.: What is the net amount of the adjustments the company must make to the cash balance in its records as a result of the bank reconciliation? $400 decrease $400 increase $900 decrease $900 increase