A is correct - The sentence is clear that the company is responsible for reporting its earnings and announcing its sales plan. The placement of the relative clause that surpassed . . . makes it clear that the company's earnings, not the report, surpassed Wall Street's estimate.
I tried negation technique - you will be left with 'A' or 'D' choices. 'D' will clearly sound wordy.
I tried negation technique - you will be left with 'A' or 'D' choices. 'D' will clearly sound wordy.
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