When using confirmations to provide evidence about the completeness assertion for accounts payable, the appropriate population would most likely be

A) payees of checks written in the month after year-end
B) those vendors with balances in the year-end accounts payable subsidiary ledger
C) vendors with whom the entity has done business with during the year
D) invoices filed in the entity's open (unpaid) invoice file at the year-end

C) vendors with whom the entity has done business with during the year