Indicate whether the following audit procedure is a Test of Control (TOC), Substantive Tests of Transactions (STOT), Test of Details of Balances (TODB), or Substantive Analytical Procedures (SAP). Develop an expectation of the allowance for doubtful accounts based on aging percentages, historical loss rates, and industry data. O Test of control O Substantive test of transactions O Test of details of balances Substantive analytical procedure