Which (if any) of the following statements is false?

Which (if any) of the following statements is false?
A. When invoices are numerous, a firm may use statement billing instead of invoice billing.
B. With statement billing, all of the sales for a period such as a month (for which a customer receives invoices, too) are collected into a single statement and sent to the customer as one bill.
C. CIA (cash in advance) refers to when the shipper collects the payment (on behalf of the seller) upon delivery.
D. none of these

Solution