For the following liability accounts, propose a substative audit procedure (either an analytical test or a test of details) to test the year end balance of the following various liability accounts listed below.

a. Sales tax payble

b. Accrued wages

c. Accrued employer match for medicare/social security payroll taxes

d. Accrued employee portion of payroll taxes, including income tax withheld.

e. Utilities payable

Here's some info that you will need: Sales tax is paid monthly. Payroll is paid every two weeks. The last payroll paid covered the two weeks ending 12/24, and was paid on 12/31. Payroll taxes associated with the 12/31 payroll will be paid the first week of January. As auditor, you have access to completed payroll records and government payroll tax form filings. PLEASE NOTE - you cannot suggest a review of subsequent payment of these liabilities.