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