For each of the following statements identify the relevant assertion and classify it as transaction related or balance sheet related. NOTE: When answering this question, please write the number of the statement and then the assertion and the nature of the account. For example, if you believe that for the first statement the assertion is cut-off and it is transaction related, write: i- cut-off; transaction related. Statements i. The auditor inspected a sample of receiving notes and traced them to the purchases journal. ii. The auditor selected a sample of items from the inventory record, located the items in the warehouse, and counted them. iii. The auditor inspected the draft financial statement to determine whether or not the requirements of paragraph 55 of AASB 101 had been complied with. iv. The auditor asked the financial controller about the information she had taken into account when determining the provision for doubtful debts. v. The auditor inspected the draft financial statements to determine whether or the requirements of AASB136 paragraph 26 had been met. vi. The auditor inspected journal entries and shipping notes for the three working days either side of balance date to ascertain if sales transactions had been recorded on the correct date. vii. The auditor reviewed sales contracts to determine whether or not the title of inventory transferred to the client's customer when the goods left the client's warehouse or when they arrived at the client's customers' warehouse viii. The auditor inspected the sales journal and verified a sample of entries by inspecting corresponding shipping notes. ix. When visiting the client's premises, the auditor selected six items of plant and equipment in the factory, noted their barcodes, and traced them to the asset register. x. At the end of each week, the senior accountant selects a sample of sales records and compares the recorded account codes with the chart of accounts.