Ferdinand wrote a check to pay his monthly cable bill = $96.00
He accidentally recorded it as a credit in his check register rather than as a debit.
When he receives his bank statement he found his bank statement balance is less than his check register, he should compare it by debiting twice of the cable bill from balance of his check register.
96 × 2 = $192
Ferdinand would compare his check register to his monthly bank statement by subtracting $192 form his balance of check register.
