The Bookkeeper Recorded a Deposit of $700 as $70

Multiple Choice

The bookkeeper recorded a deposit of $700 as $70. On the bank reconciliation, this will be a(n) :

A) addition of $630 to the balance per bank.
B) subtraction of $630 from the balance per bank.
C) addition of $630 to the balance per books.
D) subtraction of $630 to the balance per books.