A company made a transfer between two bank accounts near the end of the year...

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Accounting

A company made a transfer between two bank accounts near the end of the year 20X1. Which of the following would generally be consistent with kiting?
the company records the disbursement on the books on 12/30/X1 and the receipt on the books on 12/31/X1.
the company records the disbursement on the books on 12/31/X1 and the bank records the disbursement on 1/2/X2.
the company records the receipt on the books on 12/31/X1 and the disbursement on 1/2/X2.
the company records the receipt on the books on 12/31/X1 and the bank records the receipt on 1/2/X2.

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