Note which of the following that would violate the occurrence assertion and result in an overstatement of sales for the year ended 12/31/22.

a. Customer was invoiced, but merchandise was never shipped to them (no shipping document).

b. Customer was invoiced (12/31/22), but merchandise was shipped in the next year (01/02/23).

c. Prices that customer was invoiced were higher than agreed-upon prices (per sales order).

d. Quantities that customer was invoiced were more than was shipped (per shipping document).

e. Customer agrees to and pays full price, but their invoice includes a good student discount.