Your Client Performed the Physical Count of Inventory as of November

Multiple Choice

Your client performed the physical count of inventory as of November 30,one month prior to year-end.Subsequently,your client closed the sales journal on 12/29/XX,two days before year-end,and reported those two days' credit sales in January of the next year.Assuming the client uses a perpetual inventory system,which of the following is most likely to be overstated relating to the year XX financial statements?

A) Sales.
B) Cash.
C) Inventory.
D) Accounts receivable.