While performing its monthly bank reconciliation, Barrett Corp. discovered that it recorded a cash payment for supplies purchased for an incorrect amount. The company debited "Supplies" and credited "Cash" for $430 instead of $340. On its bank reconciliation, how should the company adjust for this error? A. Add $90 to the bank side. B. Subtract $90 from the bank side. C. Add $90 to the company (book) side. D. Subtract $90 from the company (book) side. Perez Corp. estimates its sales returns at the end of each month. On February 1, 2023, Perez Corp.'s "Sales Return Liability" account had a normal balance of $25,000. During February, the company had actual returns of $15,000. At the end of February, Perez estimates sales returns related to February's sales will be $7,000. Question: What should be the "Sales Return Liability" account balance on 2/1/23 after all entries have been made? A. $33,000 B. $40,000 C. $8,000 D. $17,000 E. $22,000