Which of the following does not constitute sampling?

(a) Select all payments made during the year greater than £10,000 and ensure they have supporting documentation.

(b) Select 50 purchase orders from all purchases made during the year using a random number table.

(c) Randomly pick a number of assets from the fixed assets register to inspect to ensure existence.

(d) Select every tenth payment made during the year from the cash payments journal.

Choose the best answer.