While reconciling the checking account, the accountant discovered an error had been made in recording a check received by the company. The bookkeeper had recorded the receipt as $830 but the correct amount of the check was $380. Which of the following adjustments to correct the error is required? A. Deduct $450 from the bank statement balance B. Add $450 to the company's checkbook records C. Deduct $450 from the company's checkbook records D. Add $450 to the bank statement balance