Management Assertions: MMC reported the sale of a car as Dec. 31, 2022, even though they actually delivered the car to the customer on Jan. 2, 2023. Accuracy Cutoft Presentation Completeness Existence Question 15 Management Assertions: MMC failed to report their accounts receivable at net realizable value. They failed to reduce their accounts receivable by the required allowance for doubtful accounts, Completeness Presentation Existence Accuracy Accuracy, Valuation and Allocation