If a check correctly written and paid by the bank for $328 is incorrectly recorded in the company's books for $382, how should this error be treated on the bank reconciliation?

Multiple Choice

• Subtract $54 from the bank's balance and add $45 to the book's balance.

• Subtract $54 from the bank's balance.

• Add $54 to the bank's balance.

• Add $54 to the book balance.

• Subtract $54 from the book balance.