While Reconciling the Checking Account,an Accountant with Sonic Corporation Noticed

Multiple Choice

While reconciling the checking account,an accountant with Sonic Corporation noticed that an error had been made in recording a check received by the company.Sonic recorded the receipt as $729,and the correct amount of the check was $279.Which of the following reconciling adjustments is required?

A) Add $450 to the company's book balance
B) Deduct $450 from the company's book balance
C) Add $450 to the bank statement balance
D) Deduct $450 from the bank statement balance