33. Delmar Co. prepares a four-column bank reconciliation. Check No. 859 was written for $85.90 on the books, but the check was written and cleared the bank for the correct amount, $58.90. The correct treatment on the reconciliation would be

a.	on the bank side, deduct $27 from payments and add $27 to ending balance
b.	on the book side, deduct $27 from payments and add $27 to ending balance
c.	on the book side, add $27 to payments and deduct $27 from ending balance
d.	on the bank side, add $27 to receipts and add $27 to ending balance