A review of the bank statement and accounting records of the Blake Company revealed the following items:

Item No. Description

1) Three outstanding checks

2) A debit memo showing a bank service charge

3) A deposit in transit

4) An NSF check written by one of Blakes customers

5) A certified check written by Blake

6) A credit memo reflecting interest revenue earned by Blake

Which of the item(s) would be subtracted from the company's unadjusted book balance to determine the true cash balance?

a. Item numbers 2 and 4.

b. Item numbers 2, 4, and 5.

c. Item numbers 1 and 4.

d. Item numbers 1, 2, 4, and 5.