Question: A cut - off bank statement is received for the period December 1 to December 1 0 , 2 0 2 1 . Very few

A "cut-off" bank statement is received for the period December 1 to December 10,2021. Very few of the checks listed on the November 30,2021 bank reconciliation cleared during the cut-off period. Of the following, the MOST likely reason for this is
A. kiting
B. using certified checks rather than ordinary checks
C. holding the cash disbursement book open after year end overstating year-end bank balance
A "cut - off" bank statement is received for the

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