A company uses it sales invoices for posting perpetual inventory records. Inadequate controls over the invoicing function allows goods to be shipped that are not invoiced. Which of the following might result from this control weakness?

A. Understatement of revenues, receivables, and inventory.

B. Understatement of revenues and receivables and an overstatement of inventory.

C. Overstatement of revenues and receivables and an understatement of inventory.

D. Overstatement of revenues, receivables, and inventory.