A company has two bank accounts and booked a transfer between the accounts, if bank account #1 sent the money on December 30^th, 20XX, but the money was not recorded as a journal entry as of January 3^rd, 20X1, and not taken out of this bank account until January 3^rd, 20X1. The 2^nd bank account showed this money was recorded on the books and received by its bank account on December 31, 20XX. 

What is the risk to the company's cash balance in the situation ?