Which of the Following Cash Transfers Is Most Likely to Result

Which of the following cash transfers is most likely to result in a misstatement of cash at December 31,20X7?  

$\quad$ $\quad$ $\quad$$\quad$ $\quad$ $\quad$$\text { Bank Transfer Schedule }$
$\quad$ $\quad$ $\quad$$\begin{array}{llcc}\text { Disbursement}&\quad\quad\quad\quad\quad\text { Receipt}\end{array}$
$\quad$$\begin{array}{llcc}\text { Recorded } && \text { Recorded } & \text { Received by } \\\text { in books } & \text { Paid by bank } & \text { in books } & \text { bank }\end{array}$
A- $\begin{array}{llcc}12/31/X7&\quad1/44/X8&\quad12/31/X7&\quad12/31/X7\end{array}$
B- $\begin{array}{llcc}1/4/X8&\quad\quad 1/5/X8&\quad\quad12/31/X7&\quad1/4/X8\end{array}$
C- $\begin{array}{llcc}12/31/X7&\quad\quad 1/5/X8&\quad\quad12/31/X7&\quad1/4/X8\end{array}$
D- $\begin{array}{llcc}1/4/X8&\quad\quad 1/11/X8&\quad\quad1//X&\quad1/4/X8\end{array}$

A) Transfer A.
B) Transfer B.
C) Transfer C.
D) Transfer D.