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

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.