The auditor of Kent manufacturing Ltd has decided to use systematic selection of cash payments when testing the control that cheque payments are supported by a suppliers invoice, a purchase requisition and a goods received note. Each cheque comprises a sampling unit. There are 2000 cheques drawn (numbered 12000) and the total amount of cash payments is $15 million. The sample size is 16 and the random start is 104. Given this information, the second item selected will be item no:

Select one:

a. Cheque number 1415.

b. Some other item number.

c. Cheque number 104.

d. Cheque number 229.