Consider the following substantive procedure.

d$.$ Compare financial statement presentation with GAAP for debt disclosures.

Required

For each substantive procedure, select the assertion$($s$)$ for which the substantive procedure is designed to detect misstatements. You may use an assertion below more than once.

Presentation regarding debt transactions and related balances.

Occurrence, accuracy, cutoff, and classification debt.

Existence and completeness of long$-$term debt.

All equity assertions.

Existence, completeness, and accuracy, valuation and allocation of equity.

Occurrence, completeness, accuracy, cutoff, and classification of equity.

Occurrence, accuracy, and cutoff of debt transactions.

Completeness of long$-$term debt.