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. An 11/30 NSF check will appear as:

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

The Ternes Company has the following December data per books: 11/30 Balance $80 December Receipts $200 December Disbursements $250 12/31 Balance $30 Reconciling Items for the December proof of cash: 1. December Book Error: books recorded a $4 deposit for a deposit that was actually $9. The books were corrected in January. 2. December NSF check of $7 was recorded by the bank as a disbursement in November and by the books as a negative receipt in December. 3. NSF check of $7 was recorded by the bank as a December disbursement and not recorded by the books until January. The 12/31 balance per bank is:

Select one: a. $38 b. $29 c. $22 d. $32 e. $28

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