The Ternes Company has the following December data per books: 11/30 Balance $80 December Receipts $200 December Disbursements $250 12/31 Balance $30 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 $3 was recorded by the bank as a disbursement in November and by the books as a negative receipt in December 3. NSF check of $7 was recorded by the bank as a December disbursement and not recorded by the books until January December Receipts per Bank are: Select one: O a $192 O b. $198 Oc $202 Od. $205 Oe $208