For the audit of Helium Ltd, the audit team has decided to use non-statistical sampling in the test of controls and the substantive tests of sales transactions. The associate on the audit team selected a random sample of 100 sales invoices from the 5,000 generated during the year and examined them for exceptions. She notes the following as exceptions in her audit schedule. There is no other documentation. Invoice No. Comment 5028 Sales invoice amount was incorrect because an incorrect product number was entered. 7364 Sales invoice for $287,500 has not been collected and is 6 months past due. 7625 Client unable to locate the sales invoice. 8431 Invoice was dated 3 days later than the date entered in sales journal. 8528 Client was unable to locate the customer order, although the invoice has been paid. 9169 Customer was not included in the approved mater file, but the sale was for only $4,765 Required As the audit senior on Helium Ltd, determine whether each of the above would be defined as an exception or not and why? (6 marks) Note Set up your answer as a table with one column labeled Invoice Number, another Exception - Yes or No? and another column Rationale.