Which of the Following Is Not a Method to Overstate

Which of the following is not a method to overstate revenues and receivables?

A) failing to record sales revenue at year-end.
B) early recognition of sales,recognizing revenue in the current year even though shipment of goods or providing the service occurs in the following year.
C) early shipment of goods,recognizing revenue before the customer requests delivery.
D) shipment of a larger quantity of goods than the customer ordered.
E) recognition of revenue based on a swap (exchange) transactions,when the customer and the client exchanged products or services and both parties recognize revenue based on the exchange.