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 erroneously recorded twice by the books. This item will appear as:

Select one: a. 6 and 8 b. 4 and 8 c. 3 and 7 d. 5 and 8 e. 6 and 7

Given the following July data per books: 6/30 Balance $80 July Receipts $200 July Disbursements $250 7/31 Balance $30 Reconciling Items: 1. 7/31 Bank error: bank recorded a $9 deposit when the actual deposit was $4. 2. July NSF check of $7 was recorded by the bank as a July disbursement and by the books as a negative receipt in July. 3. NSF check of $3 was recorded by the bank as a July disbursement and not recorded by the books until August. July Bank Disbursements are:

Select one: a. $254 b. $240 c. $260 d. $265 e. $270

Balance November November Balance 10131 Receipts Disbursements 11130 Per Bank Statement $XXXXX $XXXXX $XXXXX Items to be added: Items to be deducted: Per Books