You are tasked to perform cut-off procedures for expenses and its related payable. In testing the completeness/cut-off assertion, what document would you most likely inspect?

a. Vendor invoice register 15 days before and 15 days after report date.

b. Purchase journal 15 days before and 15 days after report date.

c. Accounts payable subsidiary ledger.

d. Cash disbursement journal 15 days before and 15 days after report date.