If a short-term note payable is included in the accounts payable balance on the financial statements, there is a violation of which of the following balance-related management assertions and the corresponding auditor objectives:

A. Completeness assertion and Completeness objective.

B. Valuation and Allocation assertion and Cutoff objective.

C. Valuation and Allocation assertion and Accuracy objective.

D. Valuation and Allocation assertion and Classification objective.