When Belle's Beauty Boutique (BBB) was performing its bank reconciliation for the month ending February 28, 20X5, it observed that the bank correctly deducted $230 for cheque #3562. However, that cheque was incorrectly recorded in the general ledger as $320. What action must BBB take to ensure that its bank reconciliation balances?

1. a)Add $90 to the bank balance on the bank statement.
2. b)Add $90 to the cash balance in the general ledger.
3. c)Subtract $90 from the bank balance on the bank statement.
4. d)Subtract $90 from the cash balance in the general ledger.

** note I unlocked this answer on course hero and it says B is correct. Why wouldn't it be D? If the bank did it correctly shouldn't we be subtracting 90 from 320 to make it 230 which would be correct?