In October, Three Months Before Year-End, the Bookkeeper Erroneously Recorded

In October, three months before year-end, the bookkeeper erroneously recorded the receipt of a one year bank loan with a debit to cash and a credit to miscellaneous revenue. The most effective method for detecting this type of error is:

A) Foot the cash receipts journal for October.
B) Send a bank confirmation as of year-end.
C) Prepare a bank reconciliation as of year-end.
D) Prepare a bank transfer schedule as of year-end.