William's Bank Account Is Not in Overdraft

Multiple Choice

William's bank account is not in overdraft. When preparing the bank reconciliation he found that the bank had incorrectly credited his account with $50. The proper procedure is to:

A) add $50 to the bank balance in the general ledger and notify the bank.
B) add $50 to the bank balance in the general ledger.
C) do nothing as the bank will adjust the error when it balances.
D) deduct $50 from the bank statement balance in the bank reconciliation and notify the bank.