If a check correctly written and paid by the bank for $428 is incorrectly recorded on the company's books for $482, the appropriate treatment on the bank reconciliation would be to:
Choose one answer.
a. add $54 to the bank's balance.
b. add $54 to the book's balance.
c. deduct $54 from the bank's balance.
d. deduct $428 from the book's balance.