Which one of the following statements is correct relating to the explanation about the assertions that should be applied to the audit of the following transaction?

a$.$

The credit sale transaction was recorded at the appropriate carrying value and pertains to the entity at the given date $($accuracy$,$ valuation and allocation and occurrence$).$

b$.$

The credit sale transaction genuinely took place during the period under review, was recorded at the proper amount and the transaction was recorded in the correct period $($occurrence$,$ accuracy and cut$-$off$).$

c$.$

The inventory sold by means of the credit sale transaction existed at the given date and the income was allocated to the proper period $($existence and cut$-$off$).$

d$.$

The inventory sold by means of the credit sale transaction existed at the given date and the value thereof has been appropriately recorded $($existence and valuation$)$