Which of the following is not an indicator that an entity is an agent?
A. The entity does not have inventory risk before or after the goods have been ordered by a customer, during shipping, or on return.
B. The entity does not have discretion in establishing prices for the other party's goods or services and, thus, the benefit that the entity can receive from those goods or services is limited.
C. The entity is exposed to credit risk for the amount receivable from a customer in exchange for the other party's goods or services.
D. Another party is primarily responsible for fulfilling the contract.
