When you analyze the checking account disbursement paid by a financial institution, what should you do?

A. Compare the names and dollar amounts on the front and back of the checks to the cash disbursements journal.

B. Review the bank statements for disbursements not involving checks (e.g., debit card or ATM transactions and cash withdrawals made at the teller window or ATM) and trace those transactions to the cash disbursements journal.

C. For debit card transactions where you do not recognize the payee (e.g., person or business name), you look the payee up on the Internet to determine the person (e.g., accountant, financial adviser, or lawyer)

and/or type of business.

D. All of the above.