TSLA Ca$.$ found that the receipt of a check from a customer was properly recorded in th accounting records for $$7,426$ but improperly credited by the bank in the amount of $$4,726.$ When preparing that month's bank reconciliation, the company should:

Add $$2,700$ to the bank statement balance of cash.

Add $$2,700$ to the book balance of cash.

educt $$2,700$ from the book balance of cash

Deduct $$2,700$ from the bank statement balance of cash.