From a lender's perspective, which of the following manufacturer's income statements should have the most reliable reported net income?

Company B recognizes revenue at the time the contract is signed, and expenses when cash is actually paid out. Company D recognizes revenue and related expenses as each shipment is made and accepted. Company A recognizes revenue and expenses at the time a contract is signed. Company C recognizes all revenue at the time a contract is completed, and each related expense when cash is actually paid out.