8. Which of the following may be used to compute for the adjusted balance of cash? a. Balance per bank statement + DIT — 0C — Erroneous credit to the accountmade by the bank b. Balance per bank statement + DIT — CC + Erroneous credit to the accountmade by the bank c. Balance per bank statement + DIT - 0C - Erroneous debit to the accountmade by the bank d. Balance per bank statement + DIT — 0C, net of certi?ed checks —Erroneous credit to the account made by the bank