Given below are the transaction-related audit objectives for sales cycle and the key internal controls. You are required to match the two in the table

- A. B. C. D. E.	Occurrence
- A. B. C. D. E.	Completeness
- A. B. C. D. E.	Accuracy
- A. B. C. D. E.	Cut-off
- A. B. C. D. E.	Classification

A.	Shipping documents are pre-numbered and accounted for.
B.	Procedures require billing and recording of sales on a daily basis.
C.	Approved unit selling prices are entered into the computer and used for sales.
D.	Use of adequate chart of accounts.
E.	Recording of sales is supported by authorized shipping documents and approved customer orders.