X Company Used the Following Items to Complete Its Bank

X Company used the following items to complete its bank reconciliation for the month of October: ∙ Deposits in transit were $2,500.
∙ Outstanding checks totaled $1,100.
∙ Bank service charges were $10.
∙ The company correctly wrote a check for $192,but mistakenly recorded the check as $129 on its books.The bank cashed the check correctly for $192.
∙ A customer's check for $50 was returned by the bank,NSF.
The $2,500 deposit in transit should be ________.

A) added to the balance per bank statement
B) deducted from the balance per bank statement
C) added to the balance per books
D) deducted from the balance per books