X plc has a bad debt policy whereby aged receivables who are obviously not going to pay, are written off. The financial accountant does not enforce this policy. This might be fraudulent insofar as it creates which of the following effects? A. It removes funds from the business B. It results in the understatement of profits and net assets C. It results in the overstatement of profits and net assets D. It results in the intentional overstatement of profits and net assets