In Which of the Following Circumstances Would the Use of the Negative

Multiple Choice

In which of the following circumstances would the use of the negative form of accounts receivable confirmation most likely be justified?

A) A substantial number of accounts may be in dispute and the accounts receivable balance arises from sales to a few major customers.
B) A substantial number of accounts may be in dispute and the accounts receivable balance arises from sales to many customers with small balances.
C) A small number of accounts may be in dispute and the accounts receivable balance arises from sales to a few major customers.
D) A small number of accounts may be in dispute and the accounts receivable balance arises from sales to many customers with small balances.