Which of the Following Errors Would Be Least Likely to Be

Which of the following errors would be least likely to be discovered during the tests of the bank reconciliation?

A) Payment was made to an employee for more hours than he worked.
B) Cash received by the client subsequent to the balance sheet date was recorded as cash receipts in the current year.
C) Payments on notes payable were debited directly to the bank balance by the bank were not entered in the client's records.
D) Deposits were recorded in the cash receipts records near the end of the year, deposited in the bank, and were included in the bank reconciliation as a deposit in transit.