If a Cheque Correctly Written and Paid by the Bank

Multiple Choice

If a cheque correctly written and paid by the bank for $483 is incorrectly recorded on the company's books for $384, the appropriate treatment on the bank reconciliation would be to

A) add $99 to the balance per bank.
B) add $99 to the balance per books.
C) deduct $99 from the balance per books.
D) deduct $99 from the balance per bank.