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

question 11

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 into the accounting records as $970.The journal entry to adjust the books for the bank reconciliation would include a debit to:

• A) Utility Expense and a credit to Cash for $180.
• B) Cash and a credit to Utility Expense for $180.
• C) Utility Expense and a credit to Cash for $790.
• D) Cash and a credit to Utility Expense for $790.

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Definitions:

Voluntary Eye Movements

Eye movements that are consciously controlled, allowing for the visual scanning of the environment.

Motion Parallax

A depth cue that involves the relative movement of objects as the observer moves, allowing for the perception of three-dimensional depth.

Target

A predetermined goal or objective towards which efforts are directed.

Gaze

The act of looking steadily and intently, especially in admiration, surprise, or thought.