Which of the following is not a characteristic of accounts payable confirmation?

Select one:

a. Accounts payable confirmation is more frequently used than accounts receivable confirmation.

b. A special form of positive confirmation referred to as blank-balance confirmation is generally used for accounts payable confirmation.

c. Accounts payable confirmation is not sent when vendor statements are available for TOB and the clients internal control is strong.

d. Accounts payable with zero balance are confirmed to search for unrecorded liabilities.