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	c. When the December checks are compared with entries in the accounting records, it is found that Check No. 1267 had been correctly drawn for $3,456 to pay for office supplies but was erroneously entered in the accounting records as $3,465.
在做银行余额调节表的时候 我觉得应该在账面那里减9 因为我觉得那公司记多了费用 可是答案却是加9啊 为什么啊!! T T