Which of the following will ensure that purchases cut-off has been correctly performed at the year end? A. Select a sample of recorded purchase transactions from the accounts payable ledger from several days before year end and examine delivery notes, supplier invoices, and receiving reports to determine that purchases were recorded in the proper period. B. Observe the number of the last receiving report issued on the last business day of the audit period and trace a sample of lower- and higher-numbered receiving reports of related purchase documents to determine whether transactions were recorded in the proper period. C. Examine subsequent payments between the balance sheet date and the end of fieldwork and, when related documentation indicates the payment was for an obligation in existence at the balance sheet date, trace to the accounts payable listing. D. Investigate unmatched purchase orders, receiving reports, delivery notes, and supplier invoices at year end. E. Select a sample of recorded purchase transactions from the accounts payable ledger from several days before and after year end, and examine delivery notes, supplier invoices, and receiving reports to determine that purchases were recorded in the proper period. F. Observe the number of the last receiving report issued on the last business day of the audit period and trace a sample of higher-numbered receiving reports of related purchase documents to determine whether transactions were recorded in the proper period. G. Examine subsequent payments between the balance sheet date and the end of fieldwork and, when related documentation indicates the payment was for an obligation in existence at the balance sheet date, trace to the accounts payable listing subsequent to year end