For which of the following transactions would an auditor most likely propose an adjustment to the financial statements?

a. Inventory is included on the balance sheet at year-end, but the check for payment has not been mailed until January 12.

b. Purchase of $5,000 of office furniture that was ordered on December 22 with a $ 1,000 deposit being made with entry debiting deposit on furniture" for $1,000 and a credit to cash for $1,000. The office furniture was received on January 5.

c. Shop supplies are included on the balance sheet at year-end, but the payable and subsequent cash disbursements are not recorded until after year-end.

d. An order for office supplies that has not been recorded because the goods have neither been received nor paid for by year-end.