Hal Has Been Charged with Fraud Based on the Bankruptcy

Hal has been charged with fraud based on the bankruptcy he filed for a business he owned. The prosecution has a number of documents it wishes to introduce:
•Numerous invoices itemizing orders taken by the staff at Hal's company. All invoices were printed with sequential numbers but nearly one quarter of them are missing from files in the company's accounting office.
•A promissory note indicating that Hal's company owes the lender $100,000. It appears that the document was altered and the original amount of the loan was $10,000.
•Digital personnel records showing that Hal's company owes its staff $500,000 in back wages
•Handwritten notes found in Hal's office. The notes were apparently made by Hal when discussing his gambling debts. The prosecution wants to show that Hal under-report ed the company's sales in order to qualify for bankruptcy. Can invoices be admitted under the Business Records Exception to the Hearsay Rule for this purpose?

A) Yes because all records from a retail business qualify for the Business Records Exception to the Hearsay Rule.
B) Yes but only if the sales staff testify and authenticate each receipt.
C) No, the missing invoices indicate that the company's records are not trustworthy.
D) No, the Business Records Exception to the Hearsay Rule cannot be used in a criminal prosecution.