Which of the following are used in a short term skimming scheme?

Which of the following are used in a short term skimming scheme?
A . Unrecorded sales, understated sales and theft of incoming checks
B . Unrecorded sales, understated sales and dual endorsements
C . False company accounts, understated sales and theft of incoming checks
D . Understated sales, theft of incoming checks and check-for-currency substitutions

Answer: A