A cheque written by the company for $180 in payment of an accounts payable was...

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Accounting

A cheque written by the company for $180 in payment of an accounts payable was erroneously recorded by the bank as $810. How would this item be recorded on the bank reconciliation?
Select one:
a. The difference will be added to the bank statement
b. The total amount of $180 will be added back to company's account
c. No entry required because the company has other liabilities still outstanding
d. The difference will be deducted from the bank statement
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