Receipts from cash sales of $3,200 were recorded incorrectly in the cash receipts journal as $2,300. This item would be included on the bank reconciliation as a (n)

A) deduction from the balance per company's records
B) addition to the balance per bank statement
C) deduction from the balance per bank statement
D) addition to the balance per company's records

Bank Reconciliation

The process of matching and comparing figures from accounting records against those presented on a bank statement.

Cash Sales

Transactions in which a customer pays for goods or services at the point of sale with cash, resulting in immediate revenue for the seller.

Cash Receipts Journal

The special journal in which all cash receipts are recorded.