If a company erroneously records a $500 deposit as $400 in its books, which of the following must occur when reconciling the bank statement? O c. The company will have to decrease the balance per bank statement by $100. Ob. The company will have to increase the balance per the books by $100. O a. The company will have to increase the balance per the bank statement by $100. O d. The company will have to decrease the balance per the books by $100.