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 bank on a bank reconciliation?

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