Your audit assistant on the Greenburn Limited assignment has asked you where the following working schedules should be filed:

(a) Summary of the details of a construction contract for the supply of goods to a customer.

(b) Letter to the company from the company’s bankers during the year to 31 December 2020 stating they were prepared to extend overdraft facilities to £500 000, but did not wish this amount to be exceeded without prior discussion.

(c) Working paper containing a depth

(cradle to grave) test in the sales area showing that a number of despatch notes could not be traced by company officials.

(d) Note that arrangements should be made to discuss inventory taking procedures with the company at an earlier date than in the year to 31 December 2020.

(e) Results of the analytical review of the draft financial statements at 31 December 2020.

(f) Purchases systems notes prepared during the interim examination.

(g) Replies from credit customers circularized at the interim examination and at 31 December 2020.