The easiest one would be the single-entry system
the accounting in single entry system only cover the "bare essentials" in its book such as cash, product, and account payable"
It's really simple and way cheaper to maintain compared to the double-entry system. Which cover all the transactions, even the one one that haven't happen yet
I would say it is A. Because they are going to comply with the new rules that were given, but are still being exposed to where children would want to smoke and be tempted. Plus, process of elimination. D. can't be it because it says nothing about cigarettes being stolen. C. can't be it either because a display case EXPOSES cigarettes. And B. can't be it because they are still being exposed to it.
Hope it helps.
Blood in the pulmonary vein is oxygen rich, while in all of the other veins, it is oxygen poor.
Hope this helps... mark as Brainliest plz