Question $19(2\mathrm{.}22$ points$)$

A check written by the company for $\backslash (\backslash$$ $138\backslash )$ is incorrectly recorded by a company as $\backslash (\backslash$$ $183\backslash ).$ On the bank reconciliation, the $\backslash (\backslash$$ $45\backslash )$ error should be deducted from the balance per books. deducted from the balance per bank. added to the balance per bank. added to the balance per books.