While Preparing the Bank Reconciliation Sara Discovered That the Bank

While preparing the bank reconciliation Sara discovered that the bank had incorrectly paid one cheque for a larger amount than was written by the company (bank error) . The bank account has a positive balance. The proper procedure is to:

A) add the error to the bank balance in the general ledger.
B) deduct the error from the bank balance in the general ledger and notify the bank.
C) add the error to the bank statement balance in the reconciliation and notify the bank.
D) deduct the error from the bank statement balance in the reconciliation.