In preparing the April bank reconciliation for Oscar Company, it was discovered that on April 10 a check was written to pay delivery expense of $45 but the check was erroneously recorded as $54 in the company's books. Which of the following journal entries would correct this error?
A.
Cash | 54 | |
Delivery expense | 54 |
B.
Delivery expense | 45 | |
Cash | 45 |
C.
Delivery expense | 9 | |
Cash | 9 |
D.
Cash | 9 | |
Delivery expense | 9 |
Answer: D
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