4. Related Assertion List the assertion associated with each of these. Inherent Risk 1. Proceeds are not received. 2. All stock repurchased is not recorded as treasury stock. 3. The cost of treasury stock that is subsequently retired is not properly allocated among the appropriate accounts. 4. Dividends are recorded in the wrong period. 5. Stock options exercised or expired remain on the organization's books. 6. Stock issued in exchange for goods/services is not properly valued. 7. Issuances/sales are not authorized in accordance with organization's bylaws. 8. Dividends may be recorded and paid before being declared