Most Firms Prefer to Prepare the Statement of Cash Flows

Most firms prefer to prepare the statement of cash flows after they have prepared the income statement and the balance sheet.In the preparation of the T-account work sheet, an error

A) often results from the partial recording of a transaction in which debits do not equal credits.
B) usually becomes evident only on completion of the work sheet.
C) requires the preparer to retrace each of the entries to discover the source of the error.
D) all of the above.
E) none of the above