The Occurrence Assertion for Sales Relates to Which of the Following

The occurrence assertion for sales relates to which of the following audit objectives?

A) Sales and other revenues are properly classified, described and disclosed in the financial report
B) Sales and other revenues are stated in the profit and loss at the appropriate amounts
C) All sales and other revenues that accrued to the entity during the period are included in the income statement
D) All sales included in the income statement represent the exchange of goods or services with customers during the period