The auditor for Callihan Software Co. is assessing the audit evidence gathered over the inventory cycle to ensure sufficient appropriate evidence has been obtained over the related accounts. Which one of the following is the MOST reliable type of audit evidence over the inventory cycle? Question 2 options: a) Confirmation of bank balances for accounts from which supplier payments were made b) Inspecting supplier invoices and bank statements showing payment c) Footing (recalculating) the inventory subledger d) Performing test counts of inventory