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A fraud examiner suspects that a client's cashier is misappropriating cash receipts for personal use by lapping customer checks received in the mail. In attempting to uncover this embezzlement scheme, the examiner most likely would compare the:

a. Dates checks are deposited per bank statements with the dates remittance credits are recorded.

b. Daily cash summaries with the sums of the cash receipts journal entries.

c. Individual bank deposit slips with the details of the monthly bank statements.

d. Dates uncollectible accounts are authorized to be written off with the dates the prepare-offs are actually recorded.

e. None of the above.

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