If a cheque was correctly written and paid by the bank for $523 is incorrectly recorded on the company's books for $325, the appropriate treatment on the bank reconciliation would be to deduct $198 from the balance per bank. O deduct $198 from the balance per books. add $198 from the balance per bank. deduct $198 from the balance per books. since it was correctly written and paid, no correction needs to be made