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During the process of confirming receivables as of December 31, 2021, a positive confirmation was returned indicating the balance owed as of December 31 was

During the process of confirming receivables as of December 31, 2021, a positive confirmation was returned indicating the "balance owed as of December 31 was paid on January 9, 2022". The auditor would most likely

A. Reconfirm the zero balance as of January 10, 2022.

B. verify that the amount was received.

C. determine whether any changes in the account occurred between January 1 and January 9, 2022.

D. Determine whether a customary trade discount was taken by the customer.

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