In the table below, six situations involving direction of testing are represented. Consider the assertion being tested, the starting point, the information used to verify the information you start with, and whether the direction of testing is one of tracing or vouching. NOTE: When answering this question, please write the letter that denotes the cell you are addressing and your answer next to it. For example, if you believe that the assertion in the first situation is accuracy, write: A-accuracy. 1 2 3 4 HTML Editor Assertion Starting point Verification Tracing or Vouching | Purchases Journal B Vouching Completeness Shipping Note C D E Payroll Journal Timesheet F G Asset Register H Vouching Occurrence - J Vouching K Inventory item Inventory Record L