单选题 Which of the following actions was least likely a warning sign of potential earnings manipulation disclosed in Sunbeam" s financial statement footnotes?

A、 A record level of earnings, yet operating cash flow was negative.
B、 Significant use of barter transactions.
C、 Receivables were increasing, but bad debt expense was decreasing.

【正确答案】 B

【答案解析】Sunbeam was not involved in significant batter transactions. The other choices are warning signs related to Sunbeam" s accounting scandal.