In preparing a bank reconciliation statement for a business with a substantial bank balance, the appropriate treatment for a cheque for $259 in payment of a suppliers account that was erroneously entered as $592 in the companys books is to: Select one: a. deduct it from the balance per company records. b. deduct it from the balance per bank statement. c. add it to the balance per company records. d. add it to the balance per bank statement.