A fraud auditor who has confirmed accounts receivable may discover that the sales journal was held open past year-end if:
a. Positive confirmations sent to debtors are not returned.
b. Negative confirmations sent to debtors are not returned.
c. Most of the returned negative confirmations indicate that the debtor owes a larger balance than the amount being confirmed.
d. Most of the positive confirmations indicate that the debtor owes a smaller balance than the amount being confirmed.
e. None of the above.