29. Beta Pty Ltd posts to its perpetual inventory records directly from its sales invoices. Inadequate control procedures over the invoicing function allow goods to be invoiced that are not shipped. The inadequate control procedures could cause an: A. understatement of revenues, receivables and inventory. B. overstatement of revenues and receivables, and an understatement of inventory. C. understatement of revenues and receivables, and an overstatement of inventory. D. overstatement of revenues. receivables and inventorv