The Information Below Was Taken from the Bank Transfer Schedule

Multiple Choice

The information below was taken from the bank transfer schedule prepared during the audit of Fox Co.'s financial statements for the year ended December 31, 20X1. Assume all checks are dated and issued on December 30, 20X1. Which of the following checks illustrate deposits/transfers in transit at December 31, 20X1?

A) #101 and #202.
B) #101 and #303.
C) #202 and #404.
D) #303 and #404.