Which of the Following Actions Would Be Considered Unethical

Which of the following actions would be considered unethical?

A) The CEO puts a favorable "spin" on the year's operating results in the Letter to the Stockholders in the annual report.
B) A company presents three years' results on the income statement to highlight a positive trend in earnings.
C) The external auditors present their findings to management before the annual report is published.
D) A company anticipates customers' needs by shipping them product before they order it,and records the related sales.