Which Is True Concerning Multiple Sales Accounts

Which is true concerning multiple sales accounts?

A) Companies may not use multiple sales accounts; all sales are recorded in one Sales Revenue account.
B) Companies may use multiple sales accounts; if they do they must report each sales account as a separate item in the income statement.
C) Companies may use multiple sales accounts; if they do they can report as a single Sales Revenue amount in the income statement, but must disclose the separate Sales Revenue amounts elsewhere.
D) Companies may use multiple sales accounts; if they do they generally report a single Sales Revenue amount in the income statement, and do not disclose the separate Sales Revenue amounts elsewhere.