Which of the following statements ordinarily is correct concerning the content of working papers?

a. Whenever possible, the auditor's staff should prepare schedules and analyses rather than the entity's employees.

b. It is preferable to have negative figures indicated in red figures instead of parentheses to emphasize amounts being subtracted.

c. It is appropriate to use computer printouts with names or explanations on the computer printouts rather than writing separate lists onto working papers.

d. The analysis of asset accounts and their related expense or income accounts should not appear on the same working paper.