Answer:
The correct answer is a. reported as a current liability.
Explanation:
The bank overdraft refers to payments or disbursements made by the bank that exceed the balance of the account of the account holder.
When a company opens a checking account with a certain value, it can write checks for a value that is equal to or lower than the one in the account balance, but in some cases the bank authorizes to write checks for a value greater than the balance in the account. checking account and that is when the bank overdraft occurs.