A cheque for $157 is incorrectly recorded by a company as $175. On the bank reconciliation, the $18 error should be: Select one: a. added to the balance per books. O b. added to the balance per bank. c. deducted from the balance per bank. d. deducted from the balance per books. If a cheque correctly written and paid by the bank for $354 is incorrectly recorded on the company's books for $345, the appropriate treatment on the bank reconciliation would be to: Select one: a. add $9 to the cash at bank book balance. b. add $9 to the bank's balance. c. deduct $9 from the bank's balance. d. deduct $9 from the cash at bank book balance