Which of the following would not be considered to be fraudulent financial reporting?

Question $7$Select one:

a$.$

An accountant lost some invoices from creditors, so she creates new ones on her computer and files them with the accounting records.

b$.$

An accountant does not process adjusting journal entries at year$-$end for bad debts expense.

c$.$

An accountant records some sales from January $2015$ in the company$$s $2014$ books, based on the fact that they would have occurred in December $2014$ had it not been for all the public holidays $($the company has a December year$-$end$).$

d$.$

An accountant is unaware that some invoices arrived in the mail at year$-$end and did not record them in the company$$s books.