Which of the Following Is an Example of False Credits/discounts

Which of the following is an example of false credits/discounts?

A) Bjorn issued many sales invoices in the name of "Power Top Agency." However, no such agency existed, and the invoices were raised for overstating the revenue of the company.
B) Russell recorded a sale of $10,000 as sale of $9,000 and $1,000 as sales discount. However, no such discount was provided to the customer.
C) Shun altered a few adjusting entries in the company's cash books to conceal $4,000 that he had removed from the cash register.
D) Armin is given a reimbursement for the medical expenses incurred by her and her family. She inflated her hospital bills to the extent of $1,500 to obtain a higher amount from the company.