Alee Phillips, CPA has gathered the following information during the audit of Green Acres Fertilizer, an issuer. Kelvie Crabb serves on the Audit Committee of the Board of Directors of Green Acres Fertilizer. Determine the relevant management assertion for each of the five items listed below. You do NOT need to explain your answers. Each answer is worth three points. Choose from the following assertions (you can only pick one assertion for each of the five items): - Completeness - Cutoff - Valuation, Allocation, and Accuracy - Existence and Occurance - Rights and Obligations - Understandability of Presentation and Classification 2. Alee is concerned that the allowance for uncollectible accounts, as a percentage of accounts receivable, has decreased, even though sales increased drastically over the prior year. 3. When reviewing the accounts receivable subsidiary ledger, Alee found evidence that accounts had been sold to a factoring agency but not removed from the books. 4. When Alee was reviewing the last quarter's revenues, she noticed a significant upswing in sales toward the end of December. The upswing did not appear to exist in the prior year. 5. When reviewing the working capital of the company, Alee noticed an increase in the company's current ratio due to a significant decrease in current liabilities. Current assets remained essentially unchanged from the prior year