Which of these describes the audit procedure(s) to be performed to test the client's bank reconciliation at year-end for a customer note collected by the bank? a. Confirm directly with the bank b. Agree balance on reconciliation with the amount recorded on the client's general ledger c. Trace cash receipts to cash journal; inquire of client as to the reason for the delay; trace items to a bank cutoff statement d. Trace to cash disbursements journal; inquire of client as to the reason for the delay; trace items to a bank cutoff statement e. Inspect documentation related to the bank's credit memo