To test for the lack of accrual in Livent’s case,

(a) It is compulsory to check which regular vendor is not on the accounts payable list.

(b) Choose a known vendor and trace the vendor to the list of accounts payable that supports the amount listed on the balance sheet.

(c) Reconciliation is needed to compare the amount accrued with the vendor’s statement of amount owed.

(d) All of the above.