Which of the following violate the occurrence assertion?

(Select all that apply)

The client fails to accrue management bonuses in the current year.

The client books revenue in the current year when it has not yet been earned.

The client issues a payroll cheque to an employee who no longer works for the entity.

The client forgets to include goods on consignment in its inventory count at year end.

The client records its depreciation expense in its rent expense account.

The client forgets to record its allowance for doubtful accounts.

The client accidently records its telephone bill twice for the month of November.