1. Each major type of transaction (non-routine, routine, estimate) exists for each major process (cash receipts, disbursements, etc.). When evaluating each significant account and major process of the internal control system, it is important that the auditor understand the type of transaction that relates to each process. Select the appropriate transaction type for each item listed below. a. Nonroutine b. Routine c. Estimate Cash receipts Financial statement close Inventory costing LIFO calculation Bad debt expense Payroll Depreciation Physical inventory Purcahsing Allowance for sales returns Payment of billsfinvoices Impairment testing