Confirmation of accounts payable with creditors is most appropriate when

A$.$ The majority of accounts payable balances are owed to related parties.

B$.$ Creditor statements are not available, and internal control over accounts payable $3$ unsatisfactory.

C$.$ Accounts payable balances are immaterial.

D$.$ Internal control over accounts payable is effective, and sufficient evidence existy. minimize the risk of a material misstatement.