Which of the Following Is an Example of Secondary Sources

Which of the following is an example of secondary sources of information?

A) Ben collected data from bank statements and loan documents to support her testimony on the banking fraud case.
B) Wendy interviewed the employees of Bourghen, Inc. to know the accounting procedure followed by the company.
C) Olive referred to similar court cases that had been published to understand the take of the jury and the law on certain issues.
D) Liam analyzed the financial statements and tax returns of Grow Healthy, Inc. to obtain data for forming a working hypothesis.