The primary purpose of the audit procedure that "examines the underlying documentation for cash disbursements made after the balance sheet date" is to:

a. Uncover liabilities on the balance sheet that should not have been recorded until a subsequent period.

b. Find the documentation relating to a specific cash disbursement.

c. Uncover payments made in a subsequent accounting period that represent liabilities at the balance sheet date.

d. Uncover cash disbursements recorded in a subsequent accounting period that should be recorded in a future period.