7. Assume that you are selecting accounts payable to be confirmed. Assume also that the four companies listed above are vendors of your client. Listed below are accounts payable balances at year-end and total purchases from each during the year. Which two companies would you select as the most important to confirm?

Vendors	Account Payable At year-end	Total Purchases From Vendor During Year
Dayco Gearbox Landon Western	$....... 22,650 65,000 190,000	$1,986,000 46,100 75,000 2,123,000

1. Landon and Western
2. Gearbox and Landon
3. Dayco and Gearbox
4. Gearbox and Western
5. Daycpoand Western