In the Cash T account of Cyan, Inc., the larger footing on the plus side is $90,000 and the smaller footing on the minus side is $82,000. To present the balance of the Cash T account, place the balance of:

a.($8,000) on the smaller footing side and double-underline it.

b.$8,000 on the larger footing side and double-underline it.

c.($8,000) on the smaller footing side and single-underline it.

d.$8,000 on the larger footing side and single-underline it.