Following is the general format of a four-column bank reconciliation with the various categories and presentation numbered (1) through (8) Balance 10/31 Balance 11/30 $XXXXX Per Bank Statement Items to be added: Items to be deducted: Per Books November November Receipts Disbursements $XXXXX $XXXXX 3 5 4 6 $XXXXX $XXXXX 1 $XXXXX 7 8 $XXXXX 2 $XXXXX Indicate the proper location for the following reconciling items. A check written by the company in November was recorded twice by the bank. The item will appear as: Select one: a. 6 and 7 b. 3 and 7 c. 4 and 6 d. 6 and 8 e. 5 and 8