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ESP Cheque Book Reconciliation

Tired of having to balance his wife Julia's cheque book, Jason made a deal with her: he would only look at it after she had spent a few hours trying to wrestle it into shape. Only then would he lend his expertise.

The following night, after spending hours poring over stubs and figures, Julia said proudly,
There! I've done it! I made it balance!

Impressed, Jason came over to take a look.
Let's see... mortgage $641.36... electricity $95.14... phone $56.21.
His brow furrowed as he read the last entry. It says here ESP, $427.35. What the heck is that?

Oh, she said, that means, Error Some Place.