Which of the following adjustments reflected on a bank reconciliation would not require an adjusting journal entry?

A. An error in which the bank charged the company $83 for a check that had been written by another account holder.
B. A check for $37 deposited during the month, but returned for non-sufficient funds.
C. An error in which the company's accountant recorded a check as $235 that was written correctly for $253.
D. All of these answer choices would require adjusting journal entries.


Answer: A

Business

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