Cash Cut-Off: With regard to "cash disbursements" for the year ending Dec. 31, 2022. Which of the following procedures might indicate "cash" is overstated? Vouching the first 25 entries in the 2023 cash disbursements journal into the hanuary bank statement Tracing the first 25 entries in the January bank statement into the 2023 cash distursements journal Tracing disbursements from the December 2022 bank statement into the 2023 cash disbursements jourha! Vouching the last 25 entries in the 2022 cash disbursements journal into the December bank statement