3. If a check correctly written and paid by the bank for $501 is incorrectly recorded in the company's books for $510, how should this error be treated on the bank reconciliation? A. Subtract $9 from the book balance. B. Subtract $9 from the bank's balance. C. Add $9 to the book balance. D. Add $9 to the bank's balance. E. Subtract $9 from the bank's balance and add $45 to the book's balance.