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. Can Hal's handwritten notes about the gambling debt be introduced under the Business Records Exception to the Hearsay Rule?

A) Yes, all documents retained by a business qualify as business records.
B) Yes, they can be introduced as business records as long as the record custodian testifies.
C) No, handwritten notes do not qualify as business records.
D) No, these notes were not kept in the regular course of business.