Read the following excerpt from a US court opinion:
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evidence in the record supports the trial court's conclusion. However, the full quote from Stayer reads: In the case before us, there is ample record evidence, from which the trial court could have found that restitution was proper. Notwithstanding the mandate of the statute that the trial court's reasons be included as part of its order, we believe that the failure to do so in this case was harmless error. Nonetheless, we draw attention to this requirement for future guidance of the sentencing courts. Id. at 614 (emphasis added). ¶ 28 Subsequent cases from our supreme court make clear that record findings under section 76-8-201 are mandatory so that we may no longer assume that the trial court considered the enumerated factors. See State v. Robertson, 932 P.2d 1219, 1234 (Utah 1997) ; Monson v. Carver, 928 P.2d 1017, 1028-29
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What is the most suitable continuation to the opinion? Your options are:
A. holding section 768201 is exception to general rule that appellate courts uphold  the trial court even if it failed to make findings on the record whenever it would be reasonable to assume that the court actually made such findings
B. holding that it is not an appellate courts function to make findings of fact
C. holding that the court should make factual findings from the record evidence as if it were conducting a trial on the record
D. holding remand proper on circuit courts own motion in a workers compensation case where the commission failed to make essential findings of fact because to hold otherwise would in such cases make the determination of the rights of the parties turn upon the neglect of the commission to make essential findings of fact or require the appellate court to make the omitted findings of fact which our statute forbids
E. recognizing appellate courts must not make fact findings
Reply with [A, B, C, D, E] only.