During his examination of a January 19, 2020 cutoff bank statement, an auditor noticed that the majority of checks listed as outstanding at December 31, 2019, had not cleared the bank. This would indicate Select one: O a that the 2019 cash disbursements records had been held open past December 31, 2019 Ob. a high probability of kiting, oc that the 2019 cash disbursements records had been closed prior to December 31, 2019, d. a high probability of tapping