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. An 11/30 NSF check will appear as:

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

Given the following October data per books: 9/30 balance $100 October receipts $40 October disbursements $30 10/31 balance $110 Reconciling Items: 1. 10/31 Deposit in transit $7 2. 9/30 Outstanding checks $4 3. 10/31 Collection by bank $2 The 10/31 balance per bank is:

Select one: a. $105 b. $117 c. $119 d. $101 e. $115

Given the following April data per bank: 3/31 balance $100 April receipts $40 April disbursements $30 4/30 balance $110 Reconciling Items: 1. 4/30 Deposit in transit $2 2. 3/31 Outstanding checks $7 3. 3/31 Collection by bank $4 April Receipts per books were:

Select one:

a. $38

b. $49

c. $34

d. $46

e. $36

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