Given the following July data per books: 6/30 Balance 580 July Receipts $200 July Disbursements $250 7/31 Balance 530 Reconciling Items 1.7/31 Bank error: bank recorded a $4 disbursement for a disbursement that was actually $9. 2. July NSF check of $3 was recorded by the bank as a disbursement and by the books as a negative receipt in July 3. NSF check of $7 was recorded by the bank as a disbursement and not recorded by the books until August July Bank Disbursements are: Select one: O a. $235 O b. $245 O c. 9255 d. 5265 O e. $258 The Ternes Company has the following December data per books: 11/30 Balance 580 December Receipts 3200 December Disbursements $250 12/31 Balance 530 Reconciling items for the December proof of cash: 1. 12/31 Bank error: bank recorded a $4 deposit for a deposit that was actually $9. 2. November NSF check of s3 was recorded by the bank as a disbursement in November and by the books as a negative receipt in December 3. NSF check of S7 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: O a $28 O b. $21 O c $22 d. $18 O e. 542