While preparing the bank reconciliation, an accountant discovered that a $426 check returned with the bank statement had been recorded erroneously in the depositor's accounting records as $462.In preparing the bank reconciliation the appropriate action to correct this error would be to:

Add $36 to the balance per the depositor's records.

Add $36 to the balance per the bank statement.

Deduct $36 from the balance per the bank statement.

Deduct $36 from the balance per the depositor's records