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During its year-end bank reconciliation, Benson Company finds that Check No. 951 was written for $56.70 on the books, but the check was written and

During its year-end bank reconciliation, Benson Company finds that Check No. 951 was written for $56.70 on the books, but the check was written and cleared the bank for the correct amount, $65.70. The correct treatment on the bank reconciliation would be:

A)

On the bank side, deduct $9 from payments and add $9 to ending balance

B)

On the book side, deduct $9 from payments and add $9 to ending balance

C)

On the book side, add $9 to payments and deduct $9 from ending balance

D)

On the bank side, add $9 to receipts and add $9 to ending balance

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