$16-42$ For each of the account balances and associated assertions below, select the audit procedure from the list provided that provides the most appropriate audit evidence for the account assertion. $1.$ Accounts recievable $-$ completion $2.$ Inventory $-$ Valuation & allocation $3.$ fixed assets $-$ rights & obligations $4.$ Accounts payable $-$ Completeness $5.$ Cash $-$ existence.