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

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

A November collection by the bank was a reconciling item as of November $30.$ Indicate the proper presentation of this

reconciling item.

Select one:

a$.4$ and $8$

b$.6$ and $7$

c$.2$ and $6$

d$.3$ and $7$

e$.5$ and $8$