In the audit of the James Mobley Company, you are concerned about the possibility of contingent liabilities resulting from a patent dispute. Discuss the procedures you could use for an extensive investigation in this area. (Select all that apply.) A. Following up on patent disputes noted in prior years would indicate whether the dispute was resolved or is still outstanding. B. Review internal revenue agent reports of income tax settlements. C. Review financial statements to determine if patents are properly classified between current and non-current categories. D. Examine a sample of insurance invoices and policies in force for comparison to the schedule. E. Review debt contracts to determine that patents are pledged as collateral. F. Review the general correspondence file for communication with attorneys. This might give an indication that the potential for a liability exists even though no actual litigation has begun. G. Confirm used and unused balances of lines of credit