Following is the general format of a four$-$column bank reconciliation with the various categories and presentation of

reconciling items numbered $(1)$ through $(8)$:

The bank recorded an NSF check on $10/31.$ The books recorded the check as NSF on $11/2$ by recording a negative receipt.

Indicate the proper presentation for this reconciling item.

Select one:

a$.2$ and $4$

b$.2$ and $6$

c$.1$ and $5$

d$.2$ and $3$

e$.1$ and $4$