In preparing the monthly bank reconciliation, Jon Ltd ascertains that there is a note collected by the bank for $600 and an interest on overdraft charge of $75. Outstanding cheques total $2 600 and there is a deposit in transit for $1700. It will be necessary to make journal entries for: Select one: O a. the note collected for $600 and the interest charge of $75. O b. the note collected for $600, the interest charge of $75 and outstanding cheques of $2 600. c. only the interest on overdraft charge of $75. O d. the outstanding cheques of $2 600 and the deposit in transit of $1 700