Since she recorded it as a credit she thinks that she added that to her account, and let´s say that in her account she had $100, now she has to pay $48, so in reality she has $100-$48=52, so she actually has $52 in her account, but in her checkbook she has that she had $100 and added$48, so she will have: $100+$48=$148, that a $96 deficit from her actual account to her checkbook.
