A Firm Wrote a Check for $78 but Entered the Amount

Multiple Choice

A firm wrote a check for $78 but entered the amount as payment of $87 in its records. On a bank reconciliation statement this error would be shown as:

A) a deduction of $9 from the book balance.
B) an addition of $9 to the bank statement balance.
C) an addition of $9 to the book balance.
D) a deduction of $9 from the bank statement balance.