3. For each of the tests of controls for sales and receivables, indicate the control assertion by placing the correct letter in the blank. A. Occurrence B. Completeness C. Cutoff D. Accuracy E. Classification 1. Scan sales invoices for missing numbers in sequence. 2. Perform arithmetic recalculation of a sample of recorded sales invoices. 3. For a sample of recorded sales invoices from the sales journal, determine whether credit was approved. 4. Trace a sample of credit memos to postings in customers' accounts. 5. Select a sample of customer accounts and vouch debits to supporting sales invoices