If a check correctly written and paid by the bank for $$118$ is incorrectly recorded in the company's books for $$181,$ how should this error be treated on the bank reconciliation?

Multiple Choice

Add $$63$ to the bank's balance.

Subtract $$63$ from the bank's balance and add $$45$ to the book's balance.

Add $$63$ to the book balance.

Subtract $$63$ from the book balance.

Subtract $$63$ from the bank's balance.