Ahmed and Holder partnership downloads a report of the bank transactions for the day. The report shows an item which has reduced the bank balance by 1,562. The computerised accounting system has been unable to match this to a transaction

Which of the following transactions is most likely to have resulted in the reduction in the bank balance?

A. A bank transfer received from a credit customer in respect of an invoice totalling 1,594 on which a 2% early settlement discount was taken

B. Drawings by partner Ahmed

C. the payment of net wages of 1,562 which is consistent with the payroll ledger

D a monthly standing order to the office cleaning company