Which of the following is an accurate description of how failure to record an accrual is likely to be found?

A)An expense that was not accrued is paid, but there is no payable on the books as there should be.

B)A revenue that was not accrued is received, but there is no receivable on the books as there should be.

C)A review of the trial balance reveals that an asset or liability account that is normally present after accruals are recorded is not present.

D)All above statements are accurate descriptions of how failure to record an accrual is likely to be found.