Alpine Cupcakes, Garcia and Foster audit case: You are also concerned about the adequacy of the substantive audit work done by Garcia & Foster. You decide to carefully review the substantive testing performed on the aged Accounts receivable; summary (AR.4.1 to AR.4.5), accounts receivable conrmation testing(AR.5.1. TO AR 5.8),Sales cutoff testing (AR.6.1 to AR.6.7), and the testing of the allowance for uncollectible accounts (AR 7.1)