Best Co. is required to file their audited financial statements with the Government Accountability Office and Cole & Dierks, CPAs have been hired to perform the engagement. Under the General Accountability Office rules, which of the following services related to preparing accounting records, if performed by Cole & Dierks, will always impair independence?

C) Recording transactions for which management has determined or approved the appropriate account classification, or posting coded transactions to an audited entity's general ledger

. Preparing financial statements based on information in the trial balance.

C) Posting entries that have been approved by an audited entity's management to the entity's trial balance

. C) All of these services will always impair independence.