Katie keeps a record of her transactions in a notebook. Looking over her records for the past two weeks, Katie finds that her bank statement does not match her notebook, and she actually has more money than she thought she did. These are the relevant entries in Katie’s notebook:TransactionDebit ($)Credit ($)Beginning Balance 889.23Fence repair75.86---Dry cleaning32.38---Paycheck---140.91Gift from cousin---35.00Car payment178.66---Tax refund---66.18New chair161.55---Ending Balance 682.87However, Katie’s bank statement says that her ending balance is $707.10. Which of the following is a possible explanation for the discrepancy?a.Katie’s neighbor paid for half of the fence repair, which Katie forgot to record.b.Katie transposed the digits in the cost of the dry cleaning, which actually cost $23.38.c.Katie’s new chair was on sale for 15% off, making it cost $137.32, but Katie wrote down the before-sale price.d.Katie’s tax refund came in two equal-sized checks, but Katie only recorded one of them.