A CPA audits the financial statements of a client. The CPA has also been asked to perform bookkeeping functions for the client. Under the AICPA Code of Professional Conduct, which of the following activities would impair the CPA's independence with respect to the client?a. The CPA records transactions in accordance with classifications determined by management.b. The CPA authorizes client transactions and reports them to management.c. The CPA prepares financial statements from a trial balance provided by management.d. The CPA posts adjusting journal entries prepared by management to the trial balance.