For each of the following tests of controls and substantive tests for sales and receivables, match the management assertions that is being tested. B. A. Existence or Occurrence B. Rights and Obligations C. Completeness D. Valuation or Allocation E. Presentation and Disclosure 1. Scan sales invoices for missing numbers in sequence. 2. Perform arithmetic recalculation of a sample of recorded sales invoices. - 3. The client company has a legal right to all accounts receivable at the balance _ . Select a sample of customer accounts and vouch debits to sales invoices. 5. For a sample of recorded sales, determine whether credit was approved. sheet date. 6. Trace a sample of credit memos to posting in customers' accounts. 7. Accounts receivables are properly described and presented in the financial statements