When Preparing the Monthly Bank Reconciliation, the Accountant for Farris

When preparing the monthly bank reconciliation, the accountant for Farris Corporation discovered that a check correctly written to one of Farris' suppliers for $159 had been incorrectly recorded in the books as $195. Which of the following statements is correct with respect to the bank reconciliation process?

A) The cash balance per the books will be decreased.
B) The cash balance per the bank statement will be increased.
C) The cash balance per the bank statement will be decreased.
D) The cash balance per the books will be increaseD.The error incorrectly decreases the cash balance per the books.To correct the books, the difference [$195 - $159] is added back to the book balance.