ABC Company pregares a sales invoice, using a pro-printed soquentialy numbered form, upon recoipt of a copy of a bill of lading from the stipping department indicating that goods have boen shipped. An auditor wishes to obfain evidence that all sales that occuirred duaing the period were actually recorded. Which of the foliowing procodures would likely be most offective to test the conpiatengss assertion? A. Trace a sample of sales involoes to bilis of lading. B. Traoe ontries from the sales journal to sales invoices and customer purchase orders. c. Trace a cample of bilss of lading to the sales journat D. Trace a sample of reoeving reports to the sales fournal