A receivable balance is recorded in the clients book of $2885 debit at the end of the accounting period, but the customers reply to a confirmation request that states only $2635 is owed. Which of the following could not account for this discrepancy? A. The clients records are inaccurate. B. An invoice for $250 has been sent, by post, to the customer on the last day of the Accounting period. C. An invoice for $250 had been raised the after the end of the accounting period. D. The customer had paid $250 on the last day of the accounting period