If a Check Correctly Written and Paid by the Bank

Multiple Choice

If a check correctly written and paid by the bank for $427 is incorrectly recorded on the company's books for $472, the appropriate treatment on the bank reconciliation would be to

A) add $45 to the bank's balance.
B) add $45 to the book's balance.
C) deduct $45 from the bank's balance.
D) deduct $427 from the book's balance.