Almost all of the library's inventory has been _____for, but twelve books appear to be still missing.

(A) recorded
(B) accounted
(C) explained
(D) calculated

정답은 B인데, '계산하다, 셈하다'라는 뜻으로 'account for'을 사용한거잖아요. 그럼 (A)랑 (D)도 되지 않나요? 혹시 record와 calculate가 for와 함께 못쓰이나요?