If a cheque correctly written and paid by the bank for $345 is incorrectly recorded on the company's books for $354, the appropriate treatment on the bank reconciliation would be to:

a.

deduct $9 from the balance as per bank statement.

b.

add $9 to the balance as per bank statement.

c.

add $9 to the balance as per cash at bank.

d.

deduct $9 from the balance as per cash at bank.