Please Consider the Following Short Case as You Respond to the Question

Please consider the following short case as you respond to the question: Sue and Sally are partners in a small local bakery specializing in wedding and birthday cakes.They use a simple Excel spreadsheet to record journal entries and prepare financial statements and tax returns.Robert, the owner of a consulting company that installs and maintains ERP systems, has recently approached them about the possibility of implementing an ERP system in their operations.If they accept his offer, Robert will provide a series of online tutorials to help them learn about the new system.Sue and Sally believe the implementation of the ERP system will make it easier for them to borrow money to expand the bakery.Which of the following best pairs a fact from the case with an appropriate cause of ERP system failures?

A) Sue and Sally are partners in a small local bakery; poor leadership from top management
B) They use a simple Excel spreadsheet; inadequate training and education
C) The ERP system will make it easier for them to borrow money; unrealistic expectations
D) All of these