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A- Sales volume has increased. B- Some items that were shipped on the first day of the following period were booked as sales for the current period. C- The closing inventory is overstated. D- Sales commissions as a percentage of sales have been decreased.
Answer D since Sales commission has reduced a percentage of sales.
Answer is option D - Sales commissions i.e., outflow as a percentage of sales have been decreased
A- Sales volume has increased
B- Some items that were shipped on the first day of the following period were booked as sales for the current period