Which Assertions May Be Tested for the "Account Balances" Category

Multiple Choice

Which assertions may be tested for the "account balances" category of management assertions?

A) Existence, cutoff, rights and obligations, completeness.
B) Existence, rights and obligations, completeness, accuracy, valuation, allocation, and presentation.
C) Occurrence, rights and obligations, completeness, valuation and allocation.
D) Occurrence, accuracy, rights and obligations, completeness.