Which of the following illicit revenue transactions is correctly linked with the financial statement accounts involved ? (Both must occur to have overstated revenue for the answer to be correct) A. Recognize revenues too late - Accounts receivable and revenue. B. Overstate allowance for doubtful accounts; Bad debt expense and allowance for doubtful accounts. C. Understate sales; Sales returns and sales discounts. D. Record returned goods before the end of the period; Sales returns and accounts receivable E. None of these (a-d) are correctly linked for overstated revenue