If a Bookkeeper Mistakenly Recorded a Disbursement as $36 Instead

Multiple Choice

If a bookkeeper mistakenly recorded a disbursement as $36 instead of the correct amount of $63, the error should be shown on the bank reconciliation as a:

A) $36 addition to the books.
B) $27 deduction from the books.
C) $36 deduction from the books.
D) $27 addition to the books.