Questions: Receipts from cash sales of 3,200 were incorrectly journalized as 2,300. This item would be included on the bank reconciliation as a(n) deduction from the balance per company's records addition to the balance per bank statement deduction from the balance per bank statement addition to the balance per company's records

The answer is the fourth one: addition to the balance per company's records.

Explanation for each option:

1. Deduction from the balance per company's records: This is incorrect because the error was an understatement of cash sales. Therefore, the company's records need to be increased, not decreased.

2. Addition to the balance per bank statement: This is incorrect because the bank statement would not be affected by the company's internal recording error. The bank statement reflects the actual deposits made, not the company's internal records.

3. Deduction from the balance per bank statement: This is incorrect for the same reason as the second option. The bank statement is not affected by the company's internal recording error.

4. Addition to the balance per company's records: This is correct because the company's records understated the cash sales by $900 ($3,200 - $2,300). To correct this error, an addition of $900 should be made to the balance per company's records.

Summary: The error in recording the cash sales would be corrected by adding the understated amount to the balance per company's records.