In preparing a bank reconciliation statement for a business with a substantial bank balanceJI the appropriate treatment for a cheque for $8?1 in payment of an account payable that was erroneously.F entered as $81? in the company's books is to: A. add it to the balance as per bank statement. B deduct it from the balance as per bank statement. C. add it to the balance per companyr records. D. deduct it from the balance per company.F records