Which One of the Following Errors Would Be LEAST Likely

Multiple Choice

Which one of the following errors would be LEAST likely to be discovered during the tests of the bank reconciliation?

A) cash received by the client subsequent to the balance sheet date that was recorded as cash receipts in the current year
B) failure to include a cheque that has not cleared the bank on the unpresented cheque list, even though it has been recorded in the cash payments journal
C) the existence of payments on notes payable that were debited directly to the bank balance by the bank but were not entered in the client's records
D) payment to an employee for more hours than he or she worked