During your audit of the December 31, 2020 financial statements of Bramble Thornburg, Inc., a wholesaler of "pointy objects", you conduct your testing on the inventory and purchasing cycle. There are several misstatements in the company's inventory and accounts payable, but of course you don't know that before the audit begins. For each of the misstatements, write the letter in the box for (1) the management assertion violated, (2) a specific internal control procedure the company could implement to prevent this misstatement from occurring in the future, and (3) a specific substantive audit procedure the auditor would most likely perform to detect the misstatement. Any selection may be used once, more than once, or not at all. Each box can have only one letter written in it. It is possible that there may be multiple correct responses for some questions. Misstatements Assertion Control Activity/Procedure Substantive Audit Procedure a. Payments to suppliers made on December 31, 2020 were not recorded until January 3, 2021. Perform purchase cutoff tests b. Invoices for purchases were posted to incorrect vendor accounts. c. Inventory is being stolen upon receipt prior to being placed in the company warehouse. d. Inventory costing $1,254,721 was shipped to customers on January 3, 2021, and was recorded as COGS on December 31, 2020. e. Some purchase transactions were not recorded