The Prosecution Wants to Show That Hal Under-Reported the Company's

The prosecution wants to show that Hal under-reported 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.