Which of the following actions is an analytical procedure that an auditor most likely would use while auditing a company's notes payable?

A、
Multiplying the average outstanding loan balance by the interest rate and comparing the result to interest expense actually recorded .
B、
Performing calculations to determine if the company is in compliance with debt covenants .
C、
Sending a confirmation to the lender requesting verification of the loan's outstanding balance .
D、
Reviewing the details of the company's loan and interest expense accounts to determine that all payments were properly recorded .