Indicate whether the following procedures are used to establish the completeness of recorded accounts payable:

A = Procedure used to establish completeness

B = Procedure not used to establish completeness

17. Confirmation of accounts payable.

18. Reconciliation of liabilities with vendor statements.

19. Comparison of cash payments subsequent to the balance sheet date with the accounts payable trial balance.

20. Investigation of unmatched invoices and unbilled receiving reports.

21. Investigation of invoices received subsequent to the balance sheet date.