(1)Listed below are several accounts listed from a company's trial balance. To each account put the letter corresponding to the transaction cycle used to audit the account (fill S. I. 4. C P in the blank). S=Sales and collection cycle I= Inventory and warehousing cycle A=Acquisition and payment cycle C = Capital acquisition ad repayment cycle P= Payroll and personnel cycle Sales returns and allowances [23] Accumulated depreciation $5) Salaries and commissions 127) Sales and promotional expense Cash in bank 2. (32) Dividend 4. [334] Advertising 6. [236] Inventories 8. [8] Building 10. [310] Allowance for mcollectable accounts