Following is the general format of a four-column bank reconciliation with the various categories and presentation numbered (1) through (8): Balance 10/31 November November Balance Receipts Disbursements 11/30 Per Bank Statement $XXXXX $XXXXX $XXXXX $XXXXX Items to be added: 3 5 7 Items to be deducted: 2 4 6 8 Per Books $XXXXX SXXXXX $XXXXX $XXXXX Indicate the proper location for the following reconciling items. Assume the books record NSF checks as disbursements. A 10/31 NSF check will appear as: Select one: a. 1 and 5 Ob. 2 and 5 O c. 1 and 4. Od. 2 and 3 Oe. 2 and 6