Each of the Following Techniques Was Used by Gemstar TV

Each of the following techniques was used by Gemstar TV Guide International in its accounting fraud except for:

A) Created cookie jar reserves of advertising revenue to smooth net income
B) Engaged in round trip transactions whereby Gemstar paid money to a third party to advertise its services and capitalized that cost while the third party used Gemstar's funds to buy advertising from Gemstar, and the company recorded 100% of that amount as revenue while capitalizing the cost of its advertising payments
C) Used channel stuffing to accelerate the recording of revenue into earlier periods
D) Inflated advertising revenue from nonmonetary and barter transactions