Which of the Following Statements Is True

Which of the following statements is true?

A) In a pre-billing system, invoices are prepared after the goods have been shipped and the sales order notification has been matched to the shipping's billing notification.
B) In a post-billing system, invoices are prepared upon acceptance of the customer order.
C) Of the two types of billing systems discussed in the text, the pre-billing system requires the more accurate inventory records.
D) Of the two types of billing systems discussed in the text, the pre-billing system is appropriate in situations where there is a significant delay between acceptance of the customer's order and its shipment.