31.An auditor compares annual revenues and expenses with similar amounts from the prior year and investigates all changes exceeding 10%. This procedure most likely could indicate that

a.Fourth quarter payroll taxes were properly accrued and recorded, but were not paid until early in the subsequent year

b.Unrealized gains from increases in the value of available-for-sale were recorded in the income account for trading securities

c.The annual provision for uncollectible accounts expense was inadequate because or worsening economic conditions

d.Notice of an increase in property tax rates was received by management, but was not recorded until early in the subsequent year