Which of the following statements would an auditor MOST likely add to the negative form of confirmation of accounts receivable to encourage timely consideration by the recipients?

a. "This is not a request for payment; remittances should not be sent to our auditors in the enclosed envelope."

b. "Report any differences on the enclosed statement directly to our auditors; no reply is necessary if this amount agrees with your records."

c. "If you do not report any differences within 15 days, it will be assumed that this statement is correct."

d. "The following invoices have been selected for confirmation and represent amounts that are overdue."

e. "Please return this statement to our auditors; indicate agreement or disagreement with the balance."