Following is the general format of a four-column bank reconciliation with the various categories and presentation of reconciling items numbered (1) through (8): Per Bank Statement Items to be added Balance 10/31 November November Receipts Disbursements Balance 11/30 SXXXXXX SXXXXXX 3 5 7 Items to be deducted (2) (4) (6) (8) Per Books SXXXXXX Indicate the proper presentation of a 10/31 outstanding check. Select one: O a. 1 and 5 O b. 2 and 31 Oc 2 and 6 O d. 6 and 7 O e 1 and 6