When performing its bank reconciliation, Theo Company noted a check for $496 issued by Theo Company which was incorrectly recorded as $648 in the Company's accounts payable journal. The check cleared the bank for the correct amount. In the bank reconciliation, the balance per the book will be adjusted by $ Include a negative sign if the amount should be subtracted from the book balance. Enter '0' if the bank balance should be adiusted instead of the honk halanen tarkis