A client uses a suspense account for unresolved questions whose final accounting has not been determined. If a balance remains in the suspense account at year end, the auditor would be most concerned about

$$ A$.$ Suspense debits that management believes will benefit future operations.

B$.$ Suspense debits that the auditor verifies will have realizable value to the client.

C$.$ Suspense credits that management believes may increase liabilities.

D$.$ Suspense credits that the auditor determines to be customer deposits.