If a check correctly written by a company for $628 is incorrectly recorded on its books as $682 then the appropriate treatment on the bank reconciliation would be to

Group of answer choices

a. deduct $628 from the cash balance per books.

b. deduct $54 from the cash balance per bank statement.

c. subtract $54 from the cash balance per books.

d. add $54 to the cash balance per books.

e. add $628 to the cash balance per books.