For Which of the Following Errors Should the Appropriate Amount

Multiple Choice

For which of the following errors should the appropriate amount be subtracted from the balance per books on a bank reconciliation?

A) Check written for $63, but recorded as $36.
B) Deposit of $600 recorded by bank as $60.
C) A returned $300 check recorded by bank as $30.
D) Check written for $57, but recorded as $75.