For each of the following audit procedures indicate the applicable financial statement assertion. Assertions may be used more than once or not at all. Enter the associated capital letter as your answer input. A. Existence/Occurrence B. Completeness C. Rights/Obligations D. Valuation/Allocation E. Presentation/Disclosure For non-responses to A/R Confirmations, examine collections of payments made subsequent to year end. AA Select a sample of shipping documents throughout the year and agree to the sales journal. B. E C.B. Compare the A/R aging schedule in the current year with the prior year. Assess whether the amounts in the "greater than 90 days" category have increased from prior D year and may need to be included in the bad debt D.A E. D F. reserve. Inquire of the controller to see whether long-term receivables and related party receivables are reported separately in the financial statements. Recompute the unit sales price times the number of units sold for a sample of sales invoices and compare the totals on the invoice with the calculations. Scan the sales journal for duplicate entries.