Each of the following is a symptom relating to understatement of liability frauds except:

a. Original purchase-related records where copies could exist.
b. Denied access to records, facilities, certain employees, customers, vendors, or others from whom audit evidence might be sought.
c. Last-minute adjustments by the entity that significantly affect financial results.
d. Missing documents.
e. All of the above are documentary symptoms of understatement of liability fraud.