auditing

i need A and B answers

16-29 (Objectives 16-2, 16-3) The Albring Company sells electronics equipment, and has grown rapidly in the last year by adding new customers. The audit partner has asked you to evaluate the allowance for doubtful accounts at December 31, 2011. Comparative information on sales and accounts receivable is included below: Year Ended Year Ended 12/31/11 12/31/10 Sales $ 12,169,876 $ 10,452,513 Accounts Receivable 1.440,381 1,030,935 Allowance for doubtful accounts 90,000 75,000 Bad debt charge-offs 114,849 103,471 Accounts Receivable: 0-30 days 897,035 695,041 30-60 days 254,269 160,989 60-90 days 171,846 105,997 Over 90 days 117,231 68,906 TOTAL $ 1,440,381 $ 1,030,933 a. Identify what tests of controls and substantive tests of transactions you recommend be performed before conducting your analysis of the allowance for doubtful accounts. b. Perform analytical procedures to evaluate whether the allowance is fairly stated at December 31, 2011. Assume tolerable misstatement for the allowance account is $15.000. 16-30 (Objective 16-4) You have been assigned to the confirmation of aged accounts receivable for the Blank Paper Company audit. You have tested the aged trial balance and selected the accounts for confirming. Before the confirmation requests are mailed, the controller asks to look at the accounts you intend to confirm to determine whether he will Required