In which of the following cases do you have to maintain GR/IR clearing accounts in Logistics Invoice Verification？ Please choose the correct answer.（)

A.The vendor has invoiced a price lower than the purchase order price

B.The vendor has invoiced a price higher than the purchase order price

C.For an item that has been delivered, a higher quantity was invoiced than delivered

D.You have posted an invoice incorrectly and cancelled it afterwards