A check drawn by a depositor for $810 in payment of a liability was recorded by the depositor as $180.This item would be included on the bank reconciliation as a(n)

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Since the depositor recorded the check as $180 instead of $810, the balance per the depositor's records is overstated by $630 ($810 - $180). Therefore, to reconcile the balance, a deduction of $630 should be made from the balance per the depositor's records. This adjustment should not affect the balance per the bank statement.

A Check Drawn by a Depositor for $810 in Payment