When examining whether a company has under-recorded accounts payable, each of the following ratios is helpful with many other sources except the A. Acid-test ratio may be declining, suggesting under reporting of liabilities. B. Accounts payable/Purchases may be declining. C. Accounts payable/Cost of goods sold may be declining but if inventory manipulation is also present, then this may stay the same or increase. D. Current ratio. E. All of these are exceptions; no one applies to under-recording. F. None of these are exceptions; each applies to the under-recording