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While performing its monthly bank reconciliation, the bookkeeper for the Partin Company discovered that a check written for $421 for advertising expense was recorded in the firm's books as $241. Which of the following shows the effect of the correcting entry on the financial statements?Assets = Liab. + Equ. Rev. - Expenses = Net Inc. CashA 241 = NA + 241 241 - NA = 241 241 OAB (180) = NA + (180) NA - 180 = (180) (180) OAC 180 = NA + 180 NA - (180) = 180 180 OAD 180 = NA + 180 180 - NA = 180 NAChoice A