When preparing the monthly bank reconciliation, the accountant for F company discovered that a check correctly written to one of Farris' suppliers for $195 had been incorrectly recorded in the books as $159. Which of the following statements is correct with respect to the bank reconciliation process?

A the cash balance per the books will be decreased

B the cash balance per the bank statement will be increased

C the cash balance per the bank statement will be decreased

D the cash balance per the books will be increased