OA. Note disclosure in the 20x8 financial statements but no adjustment to the cash balance OB. Adjust the cash balance in the 20X8 year-end financial statements. OG. No action is required in the 20x8 financial statements. The cloning canh balance on the bank statement dated March 31, 20x8, was $3,000, significantly lower than the S67,000 shown on the December 31, 20X8 draft financial statements What is the required accounting treatment for this event