Which of the following is a permanent difference between financial income and taxable income? Select one: a. Advance rental receipts b. Estimated Warranty Liabilities c. Accelerated Depreciation d. Tax Depletion in excess of cost e. Net Operating loss carryforward Following is the general format of a four-column bank reconciliation with the various categories and presentation of reconciling items numbered (1) through (8): November Disbursements Per Bank Statement Items to be added Items to be deducted Per Books Balance 10/31 $XXXXX 1 (2) $XXXXX November Receipts $XXXXX 3 (4) $XXXXX 5 (6) $XXXXX Balance 11/30 $XXXXX 7 (8) $XXXXX A customer check was dishonored by the bank during November and recorded on the books as a negative receipt. Indicate the proper presentation of this reconciling item. Select one: a. 5 and 8 b. 4 and 8 c. 4 and 5 d. 1 and 4 e. 4 and 6