Stevens Construction Company, Inc. has two bank accounts at different banks and occasionally transfers money between the two accounts. Which one of the following combinations shown in the following bank transfer schedule would overstate the balance of cash at June 30, the end of its fiscal year?

A.

Disbursements - Recorded on books : 6/30

Disbursements - Recorded by First National Bank : 7/2

Deposits- Recorded on books : 6/30

Deposits - Recorded by Fifth National Bank : 6/30

B.

Disbursements - Recorded on books : 6/30

Disbursements - Recorded by First National Bank : 6/30

Deposits- Recorded on books : 6/30

Deposits - Recorded by Fifth National Bank : 7/3

C.

Disbursements - Recorded on books : 7/3

Disbursements - Recorded by First National Bank : 7/4

Deposits- Recorded on books : 6/30

Deposits - Recorded by Fifth National Bank : 7/2

D.

Disbursements - Recorded on books : 7/3

Disbursements - Recorded by First National Bank : 7/4

Deposits- Recorded on books : 7/2

Deposits - Recorded by Fifth National Bank : 7/3