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