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. Assume the books record NSF checks as disbursements. A 10/31 NSF check will appear as: Select one: a. 1 and 5 b. 2 and 5 c. 1 and 4 d. 2 and 3 e. 2 and 6