You Are Writing a Report About Sales of Your Company's

You are writing a report about sales of your company's products over the past three months. Sales are not growing, but instead appear to be steady. You have identified three factors contributing to this situation. Which of these options is the most effective lead-in for a paragraph list discussing these factors?

A) Certain factors are affecting our sales channels.
B) Three factors include:
C) I have identified three factors that are contributing to the plateau of product sales.
D) The following factors are contributing to the plateau of product sales.