A nurse enters a client's room and finds the client lying on the floor. The client states they are not injured. Which of the following actions should the nurse take when reporting this occurrence?

A. Record their own impressions about what caused the event.
B. Document the completion of an incident report in the client's medical record.
C. Document that the client sustained no injuries.
D. Include the names of any witnesses who might have observed the fall on the incident report.