A firm appropriately wrote a check for $78 but entered the amount as payment of $87 in its records. On a bank reconciliation statement this error would be shown as

A firm appropriately wrote a check for $78 but entered the amount as payment of $87 in its records. On a bank reconciliation statement this error would be shown as 




A. a deduction of $9 from the book balance
B. an addition of $9 to the book balance
C. a deduction of $9 from the bank statement balance.
D. an addition of $9 to the bank statement balance.






Answer: B


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