A Payment for $31 Is Incorrectly Recorded on the Checkbook

Multiple Choice

A payment for $31 is incorrectly recorded on the checkbook stub as $13.The $18 error should be shown on the bank reconciliation as:

A) added to the balance per bank statement.
B) deducted from the balance per bank statement.
C) added to the balance per books.
D) deducted from the balance per books.