Assume you are on the audit team for a medical care product manufacturer whose product is suspected of creating additional health problems for its users and the company is experiencing public relations issues, product returns, and lawsuits as a result. All of the following are accounts and notes disclosures that your team should review carefully, EXCEPT

• A :

  purchase discounts.

• B :

  sales returns.

• C :

  inventory valuation.

• D :

  contingent liability accruals.