The amount paid to the employee is $25 less than it shows on his paycheck, I didn't realize that till now. That happened in December, and I am doing bank reconciliation now. The employee was paid the additional $25 by cash. The owner is self employed, so he just paid what he owed. I need some help with the adjustment, so bank will reconcile. 

Can someone advise me please how adjust the books in a correct way.