Assuming cash receipts from credit sales have been misappropriated, which of the following is likely to conceal

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Assuming cash receipts from credit sales have been misappropriated, which of the following is likely to conceal the misappropriation and unlikely to be detected?

a. Understating the sales journal.

b. Overstating the accounts receivable control account.

c. Overstating the accounts receivable subsidiary ledger.

d. Overstating the cash receipts journal.

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