Which of the Following Accounting Practices Are Potentially Misleading or Even

Multiple Choice

Which of the following accounting practices are potentially misleading or even fraudulent?
I.writing off goodwill as an extraordinary loss
II.using accrual rather than cash basis reporting
III.off-balance sheet liabilities
IV.recognizing revenues prematurely

A) I and II only
B) I, II and IV only
C) III and IV only
D) I, III and IV only