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 31,19X7? $\begin{array}{lcccc} &&\text { Bank Transfer Schedule }&&\\&\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\text{Disbursement}&&\quad\quad\quad\quad\quad\quad\quad\quad\quad\text{Receipt}&\\& \underline{\text { in books }} & \underline{\text { bank }} & \underline{\text { in books }} & \underline{\text { by bank }} \\\text { A) } & 12 / 31 / \mathrm{X} 7 & 1 / 4 / \mathrm{X} 8 & 12 / 31 / \mathrm{X} 7 & 12 / 31 / \mathrm{X} 7 \\\text { B) } & 1 / 4 / \mathrm{X} 8 & 1 / 5 / \mathrm{X} 8 & 12 / 31 / \mathrm{X} 7 & 1 / 4 / \mathrm{X} 8 \\\text { C) } & 12 / 31 / \mathrm{X} 7 & 1 / 5 / \mathrm{X} 8 & 12 / 31 / \mathrm{X} 7 & 1 / 4 / \mathrm{X} 8 \\\text { D) } & 1 / 4 / \mathrm{X} 8 & 1 / 11 / \mathrm{X} 8 & 1 / 4 / \mathrm{X} 8 & 1 / 4 / \mathrm{X} 8\end{array}$

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