I need help in these two questions, I have 20 minutes. for question 21. E is incorrect

QUESTION 15 Which of the following is not true concerning the Sarbanes Oxley Act? Must be followed by all organizations in the US post Enron era Establishes new rules for auditors dealing with top management of publicly held companies Was a result of the Enron scandal. Requires the majority of a company's board of directors to be independent from management Requires the majority of a company's board of directors to be independent from management QUESTION 21 Which of the following is not an activity within the sales and collection process (revenue cycle)? Selling products and services Billing customers Managing inventory Recording payments from customers All of the above are sales/collection activities