$=10\mathrm{.}44$ An audit plan to examine long$-$term debt most likely would include steps that require a$.$ Comparing the carrying amount of held$-$to$-$maturity securities with their year$-$end mar ket values. b$.$ Correlating interest expense recorded for the period with outstanding debt. c$.$ Verifying the existence of the holders of the debt by direct confirmation. d$.$ Inspecting the accounts payable subsidiary ledger for unrecorded long$-$term debt.