In reconciling the July bank statement, the vice president discovered that the bookkeeper had recorded a check written for $353 as $533 in the cash disbursements journal. For the bank reconciliation, the $180 error should be:

Select one:

A. Added to balance per bank statement

B. Added to balance per general ledger

C. Deducted from balance per bank statement

D. Deducted from balance per general ledger

E. None of the above