An auditor confirmed accounts receivable as of an interim date, and all confirmations were returned and appeared reasonable. Which of the following additional procedures most likely should be performed at year-end? O A. Send confirmations for all new customer balances incurred from the interim date to year-end. OB. Resend confirmations for any significant customer balances remaining at year-end. Review supporting documents for new large balances occurring after the interim date, and evaluate any significant changes in balances at year-end. O D. Review cash collections subsequent to the interim date and the year-end. O C