List the transaction-related audit objectives for the audit of sales transactions. For each objective, state one internal control that the client can use to reduce the likelihood of misstatements. (Click the icon to view the key internal controls.) Begin by selecting the transaction-related audit objectives for the audit of sales transactions. Then, for each audit objective, select the letter referencing one internal control control that the client can use to reduce the likelihood of misstatements. (If an input field is not used in the table, leave the input field empty; do not select a response.) Key Internal Controls Cash payments are properly included in the accounts receivable master file and are correctly summarized (posting and summarization). Cash payments are recorded on the correct dates (timing). Existing sales transactions are recorded (completeness). Recorded sales are for the amount of goods shipped and are correctly billed and recorded (accuracy). Recorded sales are for shipments actually made to existing customers (occurrence). Sales are recorded on the correct dates (timing). Sales transactions are properly aggregated and disclosures are relevant and understandable (presentation). Sales transactions are properly classified (classification). Sales transactions are properly included in the accounts receivable master file and are correctly summarized (posting and summarization)