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While working on the audit of Sandpiper Enterprises, LLC, an audit staff associate is meeting with one of the attest client's internal auditors to discuss the audit of cash and cash equivalents. The internal auditor notes that the client firm uses imprest accounts, and reminds the staff associate to include these in the audit. Which of the following is the best example of an imprest account? The client holds a special account which is used to account for stock returns and buybacks. The client has a high-yield savings account at a local bank. The funds are only to be used for the payment of bonds in the future. The client transfers funds each month to a special account which is only used to disburse payroll liabilities. None of these answer choices are correct