How to Make Appropriate Adjustment on Bank Reconciliation-Multiple Choice Question

Question

A check correctly written and paid by the bank for $271 is incorrectly recorded on the company's books for $217. The appropriate adjustment on bank reconciliation would be to

a. deduct $271 from the book's balance.

b. deduct $54 from the book's balance.

c. deduct $54 from the bank's balance.

d. add $54 to the bank's balance.