The general ledger account has always been correct, because the amount of the check reduced the general ledger account balance at the time the check was written and recorded.
The problem was the previous bank statements. The bank statement balances were too high since the check had not yet cleared the bank checking account. That's why we subtract the amount of the outstanding checks from the bank statement balance. Now that the bank statement balance has been reduced by the check clearing the bank account, there is no longer a need to further subtract the amount of the check as outstanding.
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