Select the option that expresses the given sentence in direct speech.
The officer asked the accountant why the accounts had not been reconciled.

A

The officer said to the accountant, “Why have the accounts not being reconciled?”

B

The officer said to the accountant, “Why the accounts had not been reconciled?”

C

The officer said to the accountant, “Why the accounts have not been reconciled?”

D

The officer said to the accountant, “Why have the accounts not been reconciled?”