13. An auditor prepares a four-column proof fof cash for the month of June. This four-column proof of cash is not useful for detecting (Hint: Think of the recording format) a. all outstanding checks in May which had cleared the bank in June. b. all payroll checks erroncously recorded in the General Disbursements Journal in June. e, all theft of cash in June which had not been recorded in the cash register d. all rent collected by the bank in June which had not been recorded in the General Cash Receipts Journal