please answer both of the questions

Roscoe's Rock Shop deposited a check for $675, but it was recorded on their books as a check for $536. This error of S139 would be: O A. added to the bank balance. O B. subtracted from the bank balanco, c. added to Roscoe's book balance. OD. subtracted from Roscoe's book balance Roscoe's Rock Shop deposited a check for $695, but it was recorded on their books as a check for $536. This error of $159 would be: O A. added to the bank balance. B. subtracted from the bank balance. c. added to Roscoe's book balance D. subtracted from Roscoe's book balance