In Comparing the Canceled Checks on the Bank Statement with the Entries

Multiple Choice

In comparing the canceled checks on the bank statement with the entries in the accounting records, it is found that check number 4239 for May's rent was correctly written and drawn for $6,750 but was erroneously entered in the accounting records as $6,570.
When preparing the May bank reconciliation, the Tammy Company should:

A) Deduct $180 from the book balance of cash
B) Add $180 to the bank statement balance
C) Deduct $180 from the bank statement balance
D) Add $180 to the book balance of cash