Which of the following is an example of nonexistent data?

A. The check slips for the month of June and July were misplaced. The bank maintains a copy of this at the client's request.

B. Some entries were changed to reflect a higher value of assets. The invoices containing the original amount are yet to be altered.

C. The client refused to divulge the details of the sale contract. The supplier does not have a copy of the contract.

D.The company maintains documents supporting transactions only for three years. The transaction in question was made five years ago.