Your company issued a check to your supplier with check no. 1234 amounting to P67,000.00 dated November 22, 2021. The supplier withdrew the amount on the date stated on the check. At the end of the month you received a reconciliation statement. While reviewing your company's book you noticed that check no. 1234 recorded as P76,000.00. How much is the deficit amount? Whose record must be adjusted?