For each test of the sales and collection cycle listed below, indicate whether it is a test of control (TOC), substantive test of transaction (STOT) or a substantive test of details of balances (TDB). Only use TOC, STOT or TDB in your answer. 1. Compare dates on shipping documents and the sales journal throughout the year. 2. Perform alternative procedures for nonresponses to confirmations. 3. Examine duplicate sales invoices for initials that indicate internal verification of extensions and footings. 4. Trace from the sales journal to the accounts receivable master file to make sure the information is the same. 5. Examine sales transactions for related party or employee sales recorded as regular sales.