If a Cheque Correctly Written and Paid by the Bank

Multiple Choice

If a cheque correctly written and paid by the bank for $528 is incorrectly recorded on the company's books for $582, the appropriate treatment on the bank reconciliation would be to

A) add $54 to the bank's balance.
B) add $54 to the book's balance.
C) deduct $54 from the bank's balance.
D) deduct $528 from the book's balance.