Which of the following cash transfers is most likely to result in a misstatement of cash at December 31? Transfer; Disbursing Bank Account; Receiving Bank Account

Which of the following cash transfers is most likely to result in a misstatement of cash at December 31?
Transfer; Disbursing Bank Account; Receiving Bank Account


A. 12/31, 1/4; 12/31, 12/31
B. 1/4, 1/5; 12/31, 1/4
C. 12/31, 1/5; 12/31, 1/4
D. 1/4, 1/11; 1/4, 1/4


B. 1/4, 1/5; 12/31, 1/4