Marcus observes that the bank overdraft account is a liability account and has a credit balance. He also notices that the accounts payable account is a liability account and has a credit balance. Therefore, Marcus comes to the conclusion that all liability accounts have a credit balance. Which approach is Marcus using in developing his theory that all liability accounts having credit balances? O a. Conclusive reasoning Ob. Conceptual reasoning Oc. Deductive reasoning O d. Inductive reasoning