For each of the following specific audit procedures, identify the category (assertions about classes of transactions and events or assertions about account balances) and the primary assertion being tested.

1. Tracing the prices used by the entitys billing program for pricing sales invoices to the entitys approved price list.

2. Examining employee paychecks before and after year-end to determine if their salaries are recorded in the proper period.

3.Agreeing the total of the accounts payables subsidiary ledger to the accounts payable general ledger account.

4.Discussing the adequacy of the allowance for doubtful accounts with the credit manager

5. Examining new manufacturing equipment to ensure that this major acquisition was received.