If a check correctly written and paid by the bank for $462 is incorrectly recorded in the company's books for $398, how should this error be treated on the bank reconciliation?

• Add $64 to the bank's balance.

• Add $64 to the book balance.

• Subtract $64 from the bank's balance.

• Subtract $64 from the bank's balance and add $64 to the book's balance.

• Subtract $64 from the book balance.

If a check correctly written and paid by the bank for $746 is incorrectly recorded in the company's books for $764, how should this error be treated on the bank reconciliation?

• Subtract $18 from the bank's balance.

• Add $18 to the book balance.

• Subtract $18 from the bank's balance and add $45 to the book's balance.

• Add $18 to the bank's balance.

• Subtract $18 from the book balance.