A check register shows a balance of $152.34. The bank statement shows that a check for $75.00 deposited by the account owner was drawn against insufficient funds and was returned. A charge for $2.00 was also deducted by the bank because of the return. Compute the adjusted cash balance of the check register.​

Check Register

A record book or digital log used to track checks written, deposits made, and current balance of a checking account.

Bank Statement

A document provided by a bank detailing all transactions in an account over a specific period, including deposits, withdrawals, and balances.

Insufficient Funds

Insufficient funds occur when an account does not have enough money to cover drafts against it, leading to a bounce check or declined transaction.