Company ABC Inc. sells $50,000 of its accounts receivable prior to year end. To test whether any of the signals of overstatement of sales are present, it will be necessary to:

	A.	Add $50,000 to both its accounts receivable and its sales amounts before calculating its accounts receivable as a percentage of sales.
	B.	Deduct $50,000 from both its CFFO and its operating income before comparing them to each other
	C.	Add $50,000 to its CFFO before comparing CFFO to operating income.
	D.	Add $50,000 back to its accounts receivable amount before calculating its accounts receivable as a percentage of sales.