A check correctly written for $260 was incorrectly entered in the cash payments journal for $620. In preparing a bank reconciliation $_____________ must be ______________ the cash balance per ______________.

Cash Payments Journal

A financial journal used in accounting to record all cash payments made by a business, including expenses, purchases, and debt repayments.

Bank Reconciliation

The process of matching and comparing the company's financial records against the bank statements to ensure accuracy.

Cash Balance

The amount of cash or cash equivalents held by an entity at any given time.