Which of the Following Is Likely to Be Determined First

Multiple Choice

Which of the following is likely to be determined first when performing tests of details for accounts receivable?

A) Recorded accounts receivable exist.
B) Accounts receivable in the aged trial balance agree with related master file amounts, and the total is correctly added and agrees with the general ledger.
C) Accounts receivable are owned.
D) Existing accounts receivable are included.