If a check correctly written and paid by the bank for $422 is incorrectly recorded in the company's books for $362, how should this error be treated on the bank reconciliation?
a. Subtract $60 from the book balance.
b. Subtract $60 from the bank's balance and add $60 to the book's balance.
c. Add $60 to the book balance.
d. Add $60 to the bank's balance.
e. Subtract $60 from the bank's balance.