The bank erroneously charged Tropical Services’ account for $450.50 for a check that was correctly written and recorded by Tropical Services as $540.50. To reconcile the bank account of Tropical Services at the end of the month, you would:

a. add $90 to the cash balance according to the bank statement.

b. add $90 to the cash balance according to Tropical Services’ records.

c. deduct $90 from the cash balance according to the bank statement.

d. deduct $90 from the cash balance according to Tropical Services’ records.