Schiff Company owns 100% of the outstanding common stock of the Viel Company. During 20X1, Schiff sold merchandise to Viel that Viel, in turn, sold to unrelated firms. There were no such goods in Viel's ending inventory. However, some of the intercompany purchases from Schiff had not yet been paid. Which of the following amounts will be incorrect in the consolidated statements if no adjustments are made?

a. inventory, accounts payable, net income

b. inventory, sales, cost of goods sold, accounts receivable

c. sales, cost of goods sold, accounts receivable, accounts payable.

d. accounts receivable, accounts payable