On $12/31/11,$ Hoover Company erroneously credited accounts payable $($Debit Cash; Credit Accounts Payable$)$ for a transfer of funds between two bank accounts that resulted in an overstatement of both cash and accounts payable at year$-$end. The check was not recorded until it cleared the bank on $1/2/12.$ Which of the following procedures would be least effective in detecting this misstatement?

Multiple Choice

Review of the $12/31/11$ bank reconciliations for the $2$ bank accounts.

Review of the schedule of interbank transfers.

Review of the accounts payable supporting documentation at $12/31/11.$

Review of the December check register for both accounts.