If a check correctly written and paid by the bank for $560 is incorrectly recorded on the company’s books as $506, the appropriate treatment on the bank reconciliation would be to

deduct $54 from the book balance.
deduct $560 from the book balance.
add $54 to the book balance.
deduct $54 from the bank balance.
***** the answer is not " add $54 to the book balance.''*****

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