In comparing the canceled checks on the bank statement with the entries in the accounting records, O'Brien Company found that check number 4239 for May's rent was correctly written and drawn for $9,855 but was erroneously entered in the accounting records as $9,585. When preparing the May bank reconciliation, the O'Brien Company should:

Select one:

A. Deduct $270 from the bank statement balance

B. Add $270 to the book balance of cash

C. Add $270 to the bank statement balance

D. Deduct $270 from the book balance of cash