Lana Mirzov was explaining to the new staff member, Bill Boras that he would be responsible for checking certain controls over transactions. Bill was trying to create an impression that he was knowledgeable. He was told by Lana that he would perform procedures in two areas. 1. "You are going to ensure that the Accounts Receivable master file is reconciled to the General Ledger." His comment: "Great. That's the accuracy assertion!" 2. You will also ensure that shipping documents are pre-numbered and accounted for daily. His comment: "Oh yes, those are the occurrence and cutoff assertions!" Select one: a. Neither comments 1 or 2 are true b. Only comment 1 is true c. Both comments 1 and 2 are true d. Only comment 2 is true