Company check no. 2480 issued to Gowa Company, a creditor, for $384 that cleared the bank in May was incorrectly entered in the cash payments record on May 10 for $348.

The error should be

Select one:

a. added to the bank balance, amount $36

b. subtracted from the book balance, amount $36

c. added to the book balance, amount $36

d. subtracted from the bank balance, amount $36