As one step in testing sales transactions, a CPA traces a random sample of sales journal entries to debits in the accounts receivable subsidiary ledger. This test provides evidence as to whether:

1. Each recorded sale represents a bona fide transaction.
2. All sales have been recorded in the sales journal.
3. All debit entries in the accounts receivable subsidiary ledger are properly supported by sales journal entries.
4. Recorded sales have been properly posted to customer accounts.