Answer:
D. The death of a key executive.
Explanation:
The accounting records refer to the recording of the day to day transactions that involve the purchase made. additional cash investment, cash sales, cash receipts, expenses incurred, withdrawn for personal use, cash payments, etc
The amount would be posted to the income statement, statement of stockholder equity, balance sheet, and the cash flow statement.
Since in the given scenario, the first three options reflect the accounting records while the last option is not relevant that means this is a correct option
