According to the SECs AAER, which of the following was a method used by CUC to overstate

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According to the SEC’s AAER, which of the following was a method used by CUC to overstate its earnings?

(a) Falsification of sales documents.

(b) Side agreements with customers that were not recorded.

(c) Creation of cookie-jar merger reserves.

(d) All of the above.

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