A company's bookkeeper incorrectly recorded the receipt of a $480 cheque, received in settlement of an accounts receivable, as a receipt of $840. The error was found when the bank account was reconciled at month end. How would the error be dealt with at the end of the month? Select one: 0 $360 addition to the balance per books $360 addition to the balance per bank in the bank reconciliation $360 deduction from the balance per bank in the bank reconciliation $360 deduction from the balance per books