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 November's rent was correctly written and drawn for $7,390 but was erroneously entered in the accounting records as $3,790.When reconciling the November bank statement,the company should:

A) Deduct $3,600 from the book balance of cash.
B) Add $3,600 to the bank statement balance.
C) Add $7,390 to the book balance of cash.
D) Deduct $3,600 from the bank statement balance.
E) Add $3,600 to the book balance of cash.