For each of the following situations, state the category (transaction, account, presentation, and disclosure) and management assertion that is most likely violated.

a. Inventory en route at the close of the accounting period and marked FOB destination is included in ending inventory.

b. The purchase of an office building for the corporate headquarters is placed in the land account.

c. A clerk drops a box of mail full of incoming sales transactions and does not find all of them.

d. Management fails to make an allowance for doubtful accounts receivable in its period-ending adjusting entries.

e. The president of a large organization has his company pay for the new roof on his house as a building improvement.

f. A maker of rotary-dial telephones reports a 10 percent increase in sales.

g. A company includes some art on loan from a museum in its Furniture and Fixtures account.

h. A glitch in a company's software incorrectly posts all sales transactions for the day to the "Other Revenue" account.

i. A large oil company fails to mention the potential liability for an oil spill that happened shortly before the end of the fiscal year.