During the Bank Reconciliation Process, an Accountant Identified an Error

Multiple Choice

During the bank reconciliation process, an accountant identified an error. A check written for $20 to pay a supplier for goods purchased on credit was erroneously recorded in the company's records for $200. Which of the following entries would correct this error?

A) Cash 180 Accounts Payable 180
B) Cash 180Accounts Receivable 180
C) Account Receivable 180Accounts Payable 180
D) None of these, as the error should be corrected by the supplier's personnel