By preparing a four$-$column bank reconciliation $("$proof of cash"$)$ for the last month of the year, an auditor will generally be able to detect:

Multiple Choice

An unrecorded check written at the beginning of the month which was cashed during the period covered by the reconciliation.

A cash sale which was not recorded on the books and was stolen by a bookkeeper.

An embezzlement of unrecorded cash receipts on receivables before they had been deposited into the bank.

A credit sale which has been recorded twice in the sales journal.