If a check correctly written and paid by the bank for $560 is incorrectly recorded on the companys books as $506, the appropriate treatment on the bank reconciliation would be to

deduct $54 from the book balance.

deduct $560 from the book balance.

add $54 to the book balance.

deduct $54 from the bank balance.

***** the answer is not " add $54 to the book balance.''*****