Which of the following situations has the best chance of being detected when a CPA computes the ratio of repairs and maintenance expense to the related property, plant, and equipment accounts, compares to prior years ratios, and investigates all changes exceeding a fixed percentage?

a.Depreciation has not been taken on some assets

b.The cashier began lapping accounts receivable in the current year.

c Because of worsening economic conditions, the current year provision for uncollectible accounts was inadequate.

d The company is failing to capitalize major repairs that increase the useful life of equipment.