EXHIBITS close all exhibits Exhibit 1-Journal Entries Pine Co-Audit Journal Entries Copyright 2020 by the American Institute of Certified Public Accountants, Inc., is reprinted and/or adapted with permission. The audit team for Pine Co. is compiling a listing of journal entries for audit testwork in conjunction with the December 31, year 1, audit. The senior auditor obtained an electronic copy of Pine's journal entries, which appears in the exhibit provided. The audit team determined that materiality for journal entry testing is $200,000. For each of the criteria below, select the journal entry number that corresponds to the appropriate criterion. Use scroll bar to view all answer options. An option may be used once, more than once, or not at all. A1 1 2 3 4 5 6 lock copy A Criterion Select journal entry for testing based on personnel preparing and approving Select journal entry for testing based on date/time of adjustment Select journal entry for testing based on materiality Select journal entry for testing based on complexity Select journal entry for testing because entry is missing information cut paste B Journal entry number E