A cheque written by the company for $$180$ in payment of an accounts payable was erroneously recorded by the bank as $$810.$ How would this item be recorded on the bank reconciliation?

Select one:

a$.$ The difference will be added to the bank statement

b$.$ The total amount of $$180$ will be added back to company's account

c$.$ No entry required because the company has other liabilities still outstanding

d$.$ The difference will be deducted from the bank statement