Fact Pattern: The following was taken from the bank transfer schedule prepared during the audit of Fox Co.'s financial statements for the year ended December 31, Year 1. Assume all checks are dated and issued on December 30, Year 1. Receipt Date Check No. SPRAKET 101 202 303 404 Bank Accounts From National County Federal State To Federal State Disbursement Date Per Bank Jan. 4 Jan. 2 Jan. 3 Jan. 2 American Republic Per Books Dec. 30 Jan. 3 Dec. 31 Jan. 2 Which of the following checks illustrate deposits or transfers in transit at December 31, Year 1? Per Books Dec. 30 Dec. 30 Jan. 2 Dec. 31 Per Bank Jan. 3 Dec. 31 Jan. 2 Jan. 2