What would be the likely cause of these remaining balances?

Your client is in the process of closing its first year-end. The client completed the accounting cycle and found that several income statement accounts have a remaining balance. What would be the likely cause of these remaining balances?
A. Natural accounts were defined with incorrect account type.
B. Natural accounts were defined as parent values.
C. Natural accounts were defined to hold both statistical and monetary values.
D. Natural accounts were defined to not allow posting.

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