Following is the general format of a four-column bank reconciliation with the various categories and presentation of reconciling items numbered (1) through (B) Balance 11/30 Balance 10/31 Soooox 1 2) swobox November Disbursements Sx000CX Per Bank Statement Hemsto be added them to be deducted Por Books November Receipts $OOOCK 3 14 (6) SX 3000k (8 An October collection of a customer's payment by the bank was a reconciling item at the end of that month. Indicate the proper presentation of this reconciling item in November Satone Ob 23 ot and Odd