Anna and Felice are two audit staff associates assigned to the audit of Thomas Co.'s property, plant and equipment accounts. Anna explains to Felice that before they start the audit, it would be a good idea to brainstorm a list of assertions that would apply to these accounts that they should check. Which of the following are assertions related to property, plant and equipment that Anna and Felice should consider checking? (Select all that apply.) The rights and obligations assertion, as Anna and Felice will want to check to see if any assets are pledged as collateral for loans. The presentation and disclosure assertion, as the pair will want to ensure that fixed assets held by the client are appropriately displayed on the balance sheet. The valuation and allocation assertion, as the pair will want to check to make sure that all property, plant and equipment is included on the client's balance sheet. The completeness assertion, as the pair will want to ensure that property, plant and equipment and related expense entries are recorded in the correct period