If a Check Correctly Written and Paid by the Bank

Multiple Choice

If a check correctly written and paid by the bank for ¥4,910 is incorrectly recorded on the company's books for ¥4,190, the appropriate treatment on the bank reconciliation would be to

A) add ¥720 to the book's balance.
B) subtract ¥720 from the book's balance.
C) deduct ¥720 from the bank's balance.
D) deduct ¥4,910 from the book's balance.