The cashier of Baker Company covered a shortage in his cash working fund with cash obtained on December 31 from a local bank by cashing an unrecorded check drawn on the companys New York Bank. The auditor would discover this manipulation by

a. Preparing independent bank reconciliations as of December 31.

b. Counting the cash working fund at the close of business on December 31.

c. Investigating items returned with the bank cutoff statements.

d. Confirming the December 31 bank balances.