Indicate the category of Assertions for each statement below:

1- Recalculate the allowance of Accounts receivables.

2- Inspect Bank statement in the clients file.

3- Liens on the inventories are properly disclosed in notes of the financial statements.

4- The client has legal title to the inventories.

5- Inventories are properly stated at lower of cost or market.

6- Inventory quantities include all products, materials, and supplies on hand.

7- Accounts receivables are properly classified in the balance sheet as current assets.

8- Vouch sales journal entries to sales invoices.

9- Inspect securities on hand.

10- Trace sales invoices to account receivable ledger.