Following is the general format of a four-column bank reconciliation with the various categories and presentation numbered (1) through (8):

Indicate the proper location for the following reconciling items. An 11/30 Service Charge will appear as:

Select one:

a.2 and 6

b.6 and 7

c.2 and 3

d.1 and 5

e.1 and 6

Balance 10/31 November November Receipts Disbursements Balance 11/30 Per Bank Statement Items to be added: Items to be deducted: Per Books $XXXXX 1 2 $XXXXX $XXXXX 3 4 $XXXXX $XXXXX 5 6 $XXXXX $XXXXX 7 8 $XXXXX