From the list of substantive procedures relating to cash provided below, classify each as either a test of details of transactions or a test of details of balances.

		List of substantive procedures:
1.		Confirm other arrangements with banks.		select one i) Tests of details of transactions ii) Tests of details of balances
2.		Review documentation such as daily cash summaries, duplicate deposit slips, and bank statements covering several days before and after the year-end date to determine proper cut-off.		Select an option. i) Tests of details of balances ii ) Tests of details of transactions
3.		Compare dates on cheques issued for several days before and after the year-end date to the dates on which the cheques were recorded to determine proper cut-off.		Select an option. i) Tests of details of balances ii)Tests of details of transactions
4.		Obtain and use the subsequent periods statements to verify bank reconciliation items and look for evidence of window dressing.		Select an option. i) Tests of details of balances ii) Tests of details of transactions