A customer has returned an accounts receivable confirmation indicating that the amount owed as of December 31st is lower than the amount shown on the client's books. Which of the following explanations would not explain the difference: O Goods shipped by the client in December were received by the customer in January. The client issued a credit memo in January for goods returned by the customer in December. O Goods shipped by the client in December but recorded in January were received and recorded by the customer in December. O The customer mailed a payment in December that was received by the client in January.