If a Cheque Correctly Written and Paid by the Bank

Multiple Choice

If a cheque correctly written and paid by the bank for $354 is incorrectly recorded on the company's books for $345, the appropriate treatment on the bank reconciliation would be to:

A) add $9 to the bank's balance.
B) add $9 to the cash at bank book balance.
C) deduct $9 from the bank's balance.
D) deduct $9 from the cash at bank book balance.