When Using Analytical Procedures in the Long-Term Debt and Owner's

When using analytical procedures in the long-term debt and owner's equity process,the auditor might consider

A) the type of long-term debt purchased and sold in the current year and the prior year
B) the average interest rate on long-term debt in the current year and the prior year
C) the average interest rate earned on the owner's equity
D) the current interest rate on long-term debt