What Is the Most Likely Source of Information for a Detailed

What is the most likely source of information for a detailed schedule of a company's insurance policies in force?

A) Original journal entries found in the cash disbursements journal, along with supporting checks processed by the bank.
B) Policies and procedures governing insurance coverage.
C) The current fiscal year's budget for insurance, together with the beginning balance of the prepaid insurance account.
D) The files containing insurance policies with various carriers.