Rimes Restaurant makes large cash deposits daily. The bookkeeper recorded one of the daily deposits as $5,700 in the company’s records, but the bank statement showed that deposit as $7,500. After checking the day’s restaurant receipts and the original deposit slip, the bookkeeper realized the bank was correct and that he had transposed the digits when he recorded the transaction. How should this be handled on the bank reconciliation? Show what Rimes should record to correct its books.