For each of the following tests, state whether it is a test of details of account balances, a test of details of transactions, or substantive analytical procedures. Then note for which management assertion the test provides evidence. 1.Test depreciation calculations for a sample of capital assets 2.For assets written off, test amounts charged against income and accumulated depreciation 3.Physically examine the capital asset additions 4.Vouch transactions included in repairs and maintenance for items that should be capitalized 5.Compute receivable turnover and compare with previous years.