d . $ 129,600
6 . A check for $ 275 is incorrectly recorded by a company as $ 257 . On the bank reconciliation , the $ 18 error should be
a . Added to the balance per books .
b . Deducted from the balance per book .
c . Added to the balance per bank .
d . Deducted from the balance per bank .
7 . The Allowance for Doubtful Accounts is necessary because