If a check correctly written and paid by the bank for $854 is incorrectly recorded on the company's books for $845, the appropriate treatment on the bank reconciliation would be to Select one: . a. deduct $854 from the book's balance. b. deduct $9 from the bank's balance. c. The answer does not exist d. deduct $9 from the book's balance. e. add $9 to the book's balance. Smothers Company assembled the following information in completing its March bank reconciliation: balance per bank $7,690; outstanding checks $1,700; deposits in transit $2,600; NSF check $1300; bank service charge $40; cash balance per books $8,800. As a result of this reconciliation, Smothers will Select one: a. The answer does not exist b. reduce its cash account by $170 c. increase its cash account by $90. d. reduce its cash account by $900 e. reduce its cash account by $40