As part of your audit procedures, you interview the employee in charge of preparing the bank reconciliations. She mentions to you that for the month of December 2022 you will see a reconciling item between the cash balance in bank and the cash balance in books in the cash reconciliation that represents an error that the bank made. She explains that this error made the cash in bank to be lower than the cash in books as of December 31, 2022, and that the error arises because the bank incorrectly duplicated a $2 million cash disbursement transfer authorized by ABC Corp. on December 24, 2022 to a vendor related to cleaning services provided on December 15, 2022. She mentions that the Treasury Department of ABC Corp immediately contacted the bank and the bank proceeded to reverse the disbursement and reinstate the funds. The error, however, was corrected by the bank on January 2, 2023. You verify that the bank returned the modey to ABC Corp.'s bank account on January 2, 2023 by checking the bank statement for the first 7 days of 2023. Which is the audit adjustment, if any, that you should propose as part of the audit to