Auditing and Assurance Services 9th Edition by Alvin Arens,Mark Beasley,Randy Elder

Exercise 19

Question relate to the following bank transfer schedule.

The tick mark ? most likely indicates that the amount was traced to the
A) December cash disbursements journal.
B) Outstanding check list of the applicable bank reconciliation.
C) January cash disbursements journal.
D) Year-end bank confirmations.