To make audit information more productive， the DBA executes the following command before startingan audit operation：  SQL> ALTER SYSTEM SET AUDIT_TRAIL=DB，EXTENDED SCOPE=SPFILE；  Which statement is true regarding the audit record generated when auditing starts after restarting thedatabase（）

• A、It contains only the plan for the SQL statement executed by the user.
• B、It contains the SQL text executed by the user and the bind variables used with it.
• C、It contains the plan and statistics associated with the SQL statement executed by the user.
• D、It contains the plan for the SQL statement executed by the user and the bind variables used with it.