Which of the Following Statements Is True

Which of the following statements is true?

A) Under a periodic inventory system, an up-to-date record of the inventory balance is maintained.
B) If an inventory accounting system were to move from a periodic to a perpetual basis, stock-takes would have to be conducted more regularly.
C) A perpetual inventory system is generally preferred when accounting for small supply items.
D) A perpetual inventory system is preferable if a hotel is experiencing an inventory pilferage problem.
E) None of the above