Which of the following cash transfers is most likely to result in a misstatement of cash at December $31,20$X$7?$

Bank Transfer Schedule

Disbursement Receipt

Recorded in books Paid by bank Recorded in books Received by bank

A$)12/31/$X$71/4/$X$812/31/$X$712/31/$X$7$

B$)1/4/$X$81/5/$X$812/31/$X$71/4/$X$8$

C$)12/31/$X$71/5/$X$812/31/$X$71/4/$X$8$

D$)1/4/$X$81/11/$X$81/4/$X$81/4/$X$8$

Multiple Choice

Transfer B$.$

Transfer A$.$

Transfer C$.$

Transfer D$.$