The bank erroneously charged Little Friends Pets' bank account for $900.50 for a check that was correctly written and recorded by Little Friends Pets as $990.50. To reconcile the bank account of Little Friends Pets at the end of the month, you would:

a. Add $90 to the cash balance according to the bank statement.

b. Add $90 to the cash balance according to Little Friends Pets' records.

c. Deduct $90 from the cash balance according to the bank statement.

d Deduct $90 from the cash balance according to Little Friends records.