The use of Bank Cutoff Statements to Verify Bank Reconciliation

The use of bank cutoff statements to verify bank reconciliation items, detect any unrecorded checks that have cleared the bank, and look for evidence of window dressing provides evidence for which of the following assertions for cash in bank? $\begin{array}{ccccc}\text { Existence or } && \text { Rights and }& \text { Valuation or} & \text { Presentation }\\\text { Occurrence }& \text {Completeness }& \text { Obligations }& \text { Allocation }& \text {or Disclosure }\end{array}$
A) $\quad$$\quad$ 4 $\quad$$\quad$$\quad$$\quad$$\quad$$\quad$ 4 $\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$ 4 $\quad$$\quad$$\quad$$\quad$$\quad$$\quad\quad\quad$ 4
B) $\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$ 4 $\quad$$\quad$$\quad$$\quad$$\quad$$\quad\quad$ 4 $\quad$$\quad$$\quad$$\quad$$\quad$$\quad\quad\quad$ 4 $\quad$$\quad$$\quad$$\quad$$\quad$$\quad$ 4
C) $\quad$$\quad$ 4 $\quad$$\quad$$\quad$$\quad\quad\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad\quad$ 4 $\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$ 4 $\quad$$\quad$$\quad$$\quad$$\quad$$\quad$ 4
D) $\quad$$\quad$ 4 $\quad$$\quad$$\quad \quad$$\quad$ 4 $\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$ 4 $\quad$$\quad$$\quad$$\quad$$\quad$$\quad$ 4