While reconciling the checking account, the accountant noticed that an error had been made in recording a check received by the company. The bookkeeper had recorded the receipt as $729 but the correct amount of the check was $279. Which of the following reconciling adjustments is necessary?

a. Deduct $450 from the bank statement balance.

b. Deduct $450 from the company's records.

c. Add $450 to the company's records.

d. Add $450 to the bank statement balance.