When performing its bank reconciliation, Theo Company noted in the cancelled checks a check for $97 issued by Thor Company which was incorrectly charged to Theo Company by the bank. In the bank reconciliation, the balance per the bank will be adjusted by $ . Include a negative sign if the amount should be subtracted from the bank balance. Enter '0' if the book balance should be adjusted instead of the bank balance. Include whole numbers only (do not include dollar signs, commas, or decimals in your answer). Mark for Review What's This?