1 1 . During the process of confirming receivables as of 30 June 2012 , a positive confirmation was returned indicating he balance owed as of 30 June was paid on 9 July 2012 . ' The auditor would most likely A . determine whether a customary trade discount was taken by the custome B . determine whether there were any changes in the account between 1 july and 9 july 2012 C . check subsequent cash receipts to confirm that the amount was received D . reconfirm the zero balance as of 9 July 2012