Telcom Industries engages Welsh & Co$.,$ CPAs, to prepare its annual financial statements and tax returns. As soon as Welsh completes the services, Telcom pays for the services and terminates the relationship and asks the firm to provide all records and work product. What records or other information should Welsh provide to Telcom under the $$Records Requests$$ interpretation?

Whatever records it wishes to provide.

All working papers and work product.

Records that Telcom provided to Welsh and any work product.

Any and all records, working papers, and work product.