For each of the procedures described in the below, identify the classficiation of the audit procedure use

A. Test of controls

B. Substantive procedure

Requested responses directly from customers as to the amounts due.
	Compared total bad debts tis year with the totals for the previous two years.
	Questions management about likely total uncollectable accounts.
	Watched the accounting clerk record the daily deposit of cash receipts.
	Examined invoices to obtain evidence in support of the ending recorded balance of a customer.
	Compared a sample of sales invoices to credit files to determine whether the customers were on the approved customer list.
	Examined a sample of sales invoices to see if there were initialized by the credit manager indicating credit approval.