$4$An auditor performs a search for unrecorded liabilities to ascertain that all payables have been recorded in the proper period. The search may be performed in each of the following areas except:A$.$ Unmatched invoices and unbilled receiving reports.B$.$ Significant payments subsequent to the end of the period.C$.$ Significant payments prior to the end of the period.D$.$ Unbilled professional fees at the end of the period.