For each of the following statements, identify the audit assertion that it relates to:

a. All purchases transactions that occurred during the period have been recorded.

b. Accrued payroll liabilities are liabilities of the entity at the end of the period.

c. Purchase invoices are properly recorded.

d. All cash payments are recorded in the correct period.

e. Utilities expenses are recorded in the correct accounts.

f. Invoices are received for goods not ordered.

g. Fictitious payable invoices may be recorded.