Manufactured Earnings is a "darling" of Wall Street analysts. Which of the following will create manufactured earnings?

a$.$ The possibility that excessive provision for losses may have been made in that year with the intention of benefiting future income accounts.

b$.$ If the receivables and inventories were written down to an unduly low figure in a particular year, this artificially low "cost price" would give rise to a correspondingly inflated profit in the following years.

c$.$ Both $(A)$ and $(B)$

d$.$ None of the above