Which of the following transfers between bank accounts is most consistent with the concept called kiting as of December 31, 20X1?

-----------------------------------Schedule of Interbank Transfers----------------------------------------

Receipts Disbursements

Recorded in Books Received by Bank Recorded in Books Paid by Bank

a. 01/03/X2 01/03/X2 12/31/X1 01/05/X2

b. 12/31/X1 01/03/X2 01/03/X2 01/05/X2

c. 01/04/X2 01/04/X2 01/03/X2 01/11/X2

d. 12/31/X1 01/03/X2 12/31/X1 01/05/X2

e. 12/28/X1 12/30/X1 12/30/X1 01/03/X2