Jason keeps a record of his transactions in a notebook. Looking over his records for the past two weeks, Jason finds that his bank statement does not match his notebook, and he actually has less money than he thought he did. These are the relevant entries in Jason’s notebook:TransactionDebit ($)Credit ($)Beginning Balance 578.65Rent275.60---Paycheck---363.20Charitable donation20.00---Keyboard63.29---Refund on purchase---21.19Groceries44.08---Microwave68.74---Ending Balance 491.33However, Jason’s bank statement says that his ending balance is $473.33. Which of the following is a possible explanation for the discrepancy?a.Jason actually made two $20 charitable donations but forgot to write one of them down.b.Jason listed the refund as a credit, but it should be a debit.c.Jason listed the groceries out of habit, but he did not actually purchase them this week.d.Jason transposed the digits on the microwave’s price, which actually cost $86.74.