An excerpt from Esperanza Company's Cash Receipt Journal shows the following: Date Official Receipt # Transaction Amount Transaction February 5, 2017 B00143 Cash Sale 50,000 #114 February 6, 2017 B00144 Cash Sale 60,000 #115 February 14, 2017 B00159 Payment 30.000 #383 February 20, 2017 B00188 Cash Sale 40,000 #417 You are tasked to perform vouching and noticed that OR # B00143 and B00144 does not exist. In this case, transaction # 114 and 115 is Irrelevant Unverifiable O Unreliable Incomplete