Which of the Following Verifications Would Generally Not Be Performed

Which of the following verifications would generally not be performed by the auditor in the month subsequent to the balance sheet date?

A) Foot the lists of all canceled checks, debit memos, deposits, and credit memos.
B) verify the bank statement balances when the footed totals are used.
C) Verify the book statement balances tie to the cash receipts and disbursements journals for the year under audit.
D) Review the items included in the footings to make sure that they were cancelled by the bank