If a Check Correctly Written and Paid by the Bank

Multiple Choice

If a check correctly written and paid by the bank for $854 is incorrectly recorded on the company's books for $845 the appropriate treatment on the bank reconciliation would be to

A) deduct $9 from the book's balance.
B) add $9 to the book's balance.
C) deduct $9 from the bank's balance.
D) deduct $854 from the book's balance.