The credit entries in a Bank account:
(a) Should each be supported by a sequential cheque number
(b) Should each be supported by a cheque number which depends on when the cheque was posted
(c) Will not be supported by a cheque number only when payment is by BACS or standing order
(d) Will not be supported by a cheque number when payment is by BACS or standing order or when cash is drawn out from ATM or when the bank recovers bank charges