33. Delmar Co. prepares a four-column bank reconciliation. Check No. 859 was written for $85.90...

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Accounting

33. Delmar Co. prepares a four-column bank reconciliation. Check No. 859 was written for $85.90 on the books, but the check was written and cleared the bank for the correct amount, $58.90. The correct treatment on the reconciliation would be

a.

on the bank side, deduct $27 from payments and add $27 to ending balance

b.

on the book side, deduct $27 from payments and add $27 to ending balance

c.

on the book side, add $27 to payments and deduct $27 from ending balance

d.

on the bank side, add $27 to receipts and add $27 to ending balance

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