Under the Specific-Identification Method, the Flow of Goods Through the Accounting

Under the specific-identification method, the flow of goods through the accounting records will:

A) be the opposite of the physical flow of goods through the business.
B) closely match the physical flow of goods through the business.
C) exactly match the physical flow of goods through the business.
D) have no relationship to the physical flow of goods through the business.
E) sometimes match the physical flow of goods through the business.