The search for unrecorded liabilities consists of procedures designed specifically to detect unrecorded payables and liabilities and should be performed for what time period if the company has a December 31 year end?a) Looking as sales transactions to customers 14 days before and after December 31st. b) Looking as Equity Stock transactions (sale of common stock) 14 days before and after December 31st. c) Looking at purchase transactions of inventory 14 days before and after December 31st. d) Looking for significant recorded obligations from December 1st to December 31st. e) Looking for significant recorded obligations from January 1st to January 31st.