Answer:
D) Shipments to customer were billed.
Explanation:
A) is wrong because not necessarily all shipments are owed to the company. Some shipments might have been paid already.
B) is wrong because not necessarily all billed sales were shipped. Some billed sales might have taken place in the store, we do not have this information and do not know for sure.
D) Is wrong because the type of account referenced does not have anything to do with the question.
