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. A customer check received by the company in November was recorded by the bank but erroneously not recorded by the books. This item will appear as: Select one: a. 3 and 7 b. 2 and 3 c. 1 and 4 d. 4 and 8 e. 4 and 7