Cash receipts from sales on account have been misappropriated. Which of the following acts would conceal this

Question:

Cash receipts from sales on account have been misappropriated. Which of the following acts would conceal this defalcation and be least likely to be detected by an auditor?
a. Understating the sales journal.
b. Overstating the control account.
c. Overstating the subsidiary ledger.
d. Overstating the sales journal.

Accounts Receivable
Accounts receivables are debts owed to your company, usually from sales on credit. Accounts receivable is business asset, the sum of the money owed to you by customers who haven’t paid.The standard procedure in business-to-business sales is that...