f a check correctly written and paid by the bank for $362 is incorrectly recorded in the company's books for $308, how should this error be treated on the bank reconciliation?

Multiple Choice

Add $54 to the book balance.

Subtract $54 from the bank's balance and add $54 to the book's balance.

Subtract $54 from the book balance.

Subtract $54 from the bank's balance.

Add $54 to the bank's balance.