Indicate the audit procedure(s) you would use to verify each of the following items. Briefly explain each procedure, indicating how it would be applied in the particular situation.

(i) Value of office supplies on hand at year end.

(ii) Value of a trade debtor's balance outstanding at year end.

(iii) Fire insurance expenses for the year under audit. 

(iv) Value of raw materials purchased for the year under audit.

(v) The liability arising from long service leave available to employees at year end.