In Comparing the Canceled Checks on the Bank Statement with the Entries

question 92

Multiple Choice

In comparing the canceled checks on the bank statement with the entries in the accounting records,it is found that check number 2889 for December's utilities was correctly written and drawn for $790 but was erroneously entered in the accounting records as $970.The journal entry to adjust the books for the bank reconciliation would include which of the following for this situation?

• A)$180 decrease to Cash and a $180 decrease to Utility Expense
• B)$180 increase to Cash and a $180 decrease to Utility Expense
• C)$20 decrease to Cash and a $20 decrease to Utility Expense
• D)$20 increase to Cash and a $120 decrease to Utility Expense
• E)$970 increase to Cash

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Definitions:

TPS

The Throttle Position Sensor (TPS) is a sensor used to monitor the position of the throttle in an internal combustion engine, informing the engine control unit of the throttle's position for optimal engine performance.

J1939 9-pin DLC

A standardized diagnostic connector used in commercial vehicles for the communication of electronic control units (ECUs) over a CAN (Controller Area Network) protocol.

J1939 9-pin Receptacle

A standardized connector used in the automotive industry for heavy-duty vehicles, allowing for the transmission of diagnostic and control data.

Technician A

A designation used in automotive and other technical fields, typically representing a specific level of certification or expertise in diagnostic or repair skills.