A company deposited $750 at its bank from the collection of customer accounts. The deposit was prepared correctly and the bank statement was correct. The company recorded the deposit as $570 in its accounting records. The company accountant detected the error while doing the reconciliation. What adjustment is made in the companys Account Reconciliation statement?

Select one:

a. Subtract $180 from cash balance per bank statement

b. Subtract $180 from cash balance per accounting records

c. Add $180 to cash balance per accounting records

d. Add $180 to cash balance per bank statement

e. No adjustment is required