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.

Cash54 
Delivery expense 54

B.
Delivery expense45 
Cash 45

C.
Delivery expense9 
Cash 9

D.
Cash9 
Delivery expense 9


Answer: D

Business

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