ram the book balance O D. subtracted from the bank balance as $47 OA. $121 deduction from the balance per books. O B. $27 deduction from the balance per books. C. $121 addition to the balance per books. O D. $27 addition to the balance per books. 4. If the bank records a deposit of $140 as $1400, the error should be shown on a bank reconcillation as a A. subtraction from the bank balance of $1260. O B. subtraction from' the bank balance of $1540. C. subtraction from the book balance of $1260. O D. subtraction from the book balance of $1540