10-26 (OBJECTIVES 10-1. 104, 10-6) The following misstatements are included in the acounting records of the Jasmine Manufacturing Company 1. Several key-entry mistakes resulted in the exclusion of three invoices. 2 A customer complained when he received a bill, saying he has already paid. He pro- duced a receipt, but there was no record of the payment in the books 3 A shipment to a customer was not billed because of the loss of the bill of lading 4. Merchandise was shipped to a customer, but no bill of lading was prepared. Because billings are prepared from bills of lading, the customer was not billed Commercial and residential customers are not differentiated on bills of lading d Sales generated through the company's Web site are recorded at the point the cus- tomers submit the orders online. 1. A shipment of goods was recorded as being paid at the end of the year, but was re- corded as unpaid at the beginning of the next year & Several invoices were lost when the office moved to a new location. t, ldentify whether each misstatement is an error or fraud. list Required b For each h misstatement, list one or more controls that should have prevented it from occurring on a continuing or each basis. misstatement, identify the evidence the auditor can use to uncover it. Annliances Repair and Service Company bills all