please answer the question in the picture (auditing)

You are auditing accounts payable for Blue Pty Ltd (Blue), a retailer of men's clothing, for the year ending on June 30th 20X5. In response to a request from you, the Financial Controller of Blue provided you with the following list of payables at balance date. Name of Creditor Amount Owing Due Date Red Pty Ltd $4,000 07/07/20X5 Green Pty Ltd $3,000 15/07/20X5 Black Pty Ltd $2,000 16/07/20X5 Required: Outline how you would test whether or not the Financial Controller had provided you with a complete list of year-end payables. Make sure you identify the evidence source, the procedure used, and how you used the evidence. (4 MARKS)