Which of the Following Bank Transfers Appears to Be an Example

Which of the following bank transfers appears to be an example of kiting aimed at overstating the cash position at year-end? $\quad$$\text { Date of }$$\quad$$\quad$$\quad\quad$$\text {Date of}$
$\quad$$\text { Disbursement }$$\quad$$\quad$$\quad$$\text {Receipt }$
$\begin{array}{lll}\text { Books } & \text { Books }& \text { Books }& \text { Books }\end{array}$
A) $\begin{array}{llll}12 / 28 &1 / 03 &\quad12 / 28 & 12 / 28\end{array}$
B) $\begin{array}{llll}1 / 03 & 1 / 05 & \quad\quad1 / 03 & 1 / 03\end{array}$
C) $\begin{array}{llll}12 / 30 & 1 / 03 &\quad 12 / 30 & 12 / 30\end{array}$
D) $\begin{array}{llll}1 / 02 & 1 / 04 &\quad 12 / 30 & 12 / 30\end{array}$
E) $\begin{array}{llll}1 / 03 & 1 / 05 &\quad 1 / 03 & 12 / 31\end{array}$