If a Bookkeeper Mistakenly Records a Disbursement as $47 Instead

Multiple Choice

If a bookkeeper mistakenly records a disbursement as $47 instead of the correct amount of $74,the error should be shown on the bank reconciliation as a:

A) $27 addition to the balance per books.
B) $27 deduction from the balance per books.
C) $36 addition to the balance per books.
D) $36 deduction from the balance per books.