For which of the following errors should the appropriate amount be added to the balance per bank on a bank reconciliation? Select one: : a. Cheque for $68 recorded as $86. b. Deposit of $350 recorded by bank as $35. c. A returned $400 cheque recorded by bank as $40. d. Cheque for $93 recorded as $39. If a cheque correctly written and paid by the bank for $354 is incorrectly recorded on the company's books for $345, the appropriate treatment on the bank reconciliation would be to: Select one: a. add $9 to the cash at bank book balance. b. add $9 to the bank's balance. C. deduct $9 from the bank's balance. d. deduct $9 from the cash at bank book balance