The auditor uses generalised audit software to audit the accounts receivable of an audit client. Fields in the Accounts Receivable Masterfile include debtors number, debtors name, debtors address, credit limit, balance outstanding, <30 days due, 30-60 days due, year to date sales and number of transactions. Which one of the following analyses is an exception report that can be produced from the information stored on the clients Masterfile, and assist the auditor in relation to the accuracy, valuation and allocation assertion for accounts receivable?

a. A report comparing the Masterfile totals of credit limit and year to date sales.

b. A report highlighting those debtors balance < 30 days less than balance outstanding

c. A report comparing balance outstanding less than credit limit

d. A report highlighting all debtor balances > 60 days