If a Bookkeeper Mistakenly Records a Disbursement as $12 Instead

Multiple Choice

If a bookkeeper mistakenly records a disbursement as $12 instead of the correct amount of $21, the error should be shown on the bank reconciliation as a:

A) $9 addition to the balance per books.
B) $9 deduction from the balance per books.
C) $33 addition to the balance per books.
D) $33 deduction from the balance per books.