Which of the following cash transfers results in a misstatement of cash at December 31, 2001?

Bank Transfer Schedule

Disbursement date

Receipt date

Transfers

Per books

Per bank

Per books

Per bank

a.

12/31/01

01/05/02

12/31/01

01/04/02

b.

01/04/02

01/11/02

01/04/02

01/04/02

c.

12/31/01

01/04/02

12/31/01

12/31/01

d.

01/04/02

01/05/02

12/31/01

01/04/02