QUESTION 14 If a check correctly written and paid by the bank for $272 is incorrectly recorded in the company's books for $227, how should this error be treated on the bank reconciliation? Subtract $45 from the bank's balance. Add $45 to the bank's balance O Subtract $45 from the book balance. Add $45 to the book balance. Subtract $45 from the bank's balance and add $45 to the book's balance