A client failed to record a material accounts payable invoice for goods or services received by the client prior to their year end in its accounts payable account balance and subsidiary ledger. Which of the following substantive audit procedures would be most likely to detect this error?

Footing the accounts payable subsidiary ledger.

Sending a confirmation to the vendor for invoices listed on the accounts payable subsidiary ledger.

Tracing items selected from the accounts payable subsidiary ledger to the supporting documentation such as vendor invoices and receiving reports.

Performing the search for unrecorded liabilities of disbursements made subsequent to year-end.