which of following procedures would maintain threats at an acceptable level and not impair independence?

a. Recording transactions to an attest client's general ledger when the member has determined or approval the account classifications for the transaction.

b. Posting member-coded transactions to an attest's general ledger.

c. Preparing financial statements based on information in the attest clients trail balance.

d. Posting member-approved journal or other entries to an attest client's trial balance.