22-The following are examples of audit procedures: 1. Calculate the ratio of sales commission expense to sales as a test of sales commissions. 2. Compare a duplicate sales invoice with the sales journal for customer name and amount. 3. Add the sales journal entries to determine whether they were correctly totaled. 4. Obtain a letter from an insurance company to the CPA firm stating the amount of the fire insurance coverage on buildings and equipment. 5. Obtain information about internal control by requesting the client to fill out a questionnaire. Required Classify each of the preceding items according to the eight types of audit evidence: (1) physical examination, (2) confirmation, (3) inspection, (4) analytical procedures, (5) inquiries of the client, (6) recalculation, (7) reperformance, and (8) observation