From an interview with the accountant of BYR, Patricia learnt that as part of BYR's purchases and cash disbursement processes: The liability is considered to be satisfied (and hence, the accounts payable subsidiary ledger and the general ledger is updated) at the point in which the cash disbursements clerk prepares a check. Analyse this information, and identify which is/are the assertion(s) that is/are most likely to be misstated. Explain why