Mosel was unable to present financial statements in time due to mergers among subsidiaries and a change of accountants , the company said on Monday .

Mosel had been unable to present financial statements in time because of mergers among subsidiaries and a change of accountants , the company said yesterday .

Select from the options at the end. Do the above sentences mean the same thing?
Select from the following.
[A]. no.
[B]. yes.
[B].