Below are the choices. The answer is letter D.
a.She does it herself because it takes little training or knowledge.
b.She hires a private accountant to work for her and take care of the accounting functions.
c.She has one of her part-time chefs do the accounting when he has time.
d.She pays a public accountant to do the accounting for her business.e.She does nothing at all, because accounting is not necessary for businesses.