Below are several of the management objectives regarding sales and accounts receivables. For each of the following control activities, identify the management objective that is addressed by the control activity by placing the correct letter in the blank space below.

- A. B. C. D. E. 1The manager periodically reviews the allowance of uncollectible accounts receivable to ensure that appropriate allowance is recognized - A. B. C. D. E. 2The sales manager ensures that the dates on sales invoices agree with the dates on the corresponding shipping documents for the last 100 sales transactions of the current period and the first 100 sales transactions of the next period - A. B. C. D. E. 3At the end of each fiscal period, the sales manager ensures that all shipping documents for merchandises shipped to the customers on the last day of the current period are accounted for by matching them to the corresponding sales invoices which are recorded in the sales ledger - A. B. C. D. E. 4The computer system automatically checks for the accuracy of invoices by multiplying the quantity shipped with the unit price, and compares this total to the total dollar amount billed to the customer - A. B. C. D. E. 5The sales manager performs periodic review of sales reports to ensure that sales to the 40% owned subsidiary are correctly classified as related party sales and appropriately disclosed in the financial report

Use this to match ^^^

A. Presentation and disclosure B. Cutoff C. Accuracy or valuation D. Existence and Occurrence E. Completeness