Which of the Following Is an Example of the Use

Which of the following is an example of the use of accounting information?

A) A business owner using information gathered from the business' accounting system to plan, control and make decisions.
B) A shareholder accessing a company's annual report to help with their investing decisions.
C) A bank requiring reports generated from the business' accounting system to make a lending decision.
D) All of these are examples of the use of accounting information.