6 (24 Marks) Given the information provided about CapeTown Essentials' sales transactions and referring to the module guide: a) Identify and list the financial statement assertions applicable to sales transactions as mentioned in the module guide. (6 Marks) b) For each assertion, provide a brief description outlining what that assertion means. (6 Marks) c) For each identified assertion, explain the potential risks relating to that assertion for CapeTown Essentials (6 Marks) d) Recommend ONE (1) audit procedure for each identified assertion, taking into account the risks you've identified for that assertion, to ensure the sales transactions are accurately represented in the financial statements