A company purchased supplies with payment by cheque. The bookkeeper recorded the payment as $1,340.56. The bank recorded the cheque at its correct amount of $3,140.56. In preparing the bank reconciliation,

Select one:

a. $1,800 is added to the cash balance per company books

b. $1,800 is deducted from the cash balance per bank

c. $1,800 is added to cash balance per bank

d. $1,800 is deducted from the cash balance per company books