For which of the following errors should the appropriate amount be added to the balance per bank on a bank reconciliation?

a.Cheque for $68 recorded as $86.

b.None of these alternatives should be added to the balance per bank on a bank reconciliation.

c.Deposit of $350 recorded by bank as $35.

d.A returned $400 cheque recorded by bank as $40.

e.Cheque for $93 recorded as $39