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

An October service charge by the bank was a reconciling item at the end of that month. Indicate the proper presentation of this reconciling item in November.

Select one:

a.5 and 8

b.6 and 7

c.2 and 6

d.1 and 5

e.1 and 4