Matching Identify the specific audit objectives that each of the following specific audit procedures satisfies in the audit of sales, accounts receivable, and cash receipts for fiscal year ended December 31. 2014 Balance-Related Audit Objective__Existence__Completeness__Accuracy__Classification___Cutoff___Detail Tie-in___Realizable value____Rights and Obligations____Transaction-Related Audit Objective___Occurrence___Completeness___Accuracy___Classification___Timing___Posting & Summarization Presentation & Disclosure Audit Objective___Occurrence and rights___Completeness___Accuracy and valuation____Classification and Understandably Examine a sample of duplicate sales invoices to determine whether each one has a sluing document attached Add all customer balances in the accounts receivable trial balance and agree the amount to the general ledger. For a sample of sales transactions selected from the sales journal, verify that the amount of the transaction has been recorded in the correct customer accost in the accounts receivable subsidiary ledger. Inquire of the client whether any accounts receivable balances have been pledged as collateral on long-term debt and determine whether all required information is included in the footnotes, For a sample of shipping documents selected from shipping records, trace each shipping document to a transaction recorded in the sales journal i Discuss with credit department personnel the likelihood of collection of all accounts as of December 31. 2014, with a balance greater than $100,000 and greater than 90 days old as of year end. Examine sales invoices for the last five sales transactions recorded ion the sales journal in 2013 and examine shipping documents to determine they are recorded in the correct period. For a sample of customer accounts receivable balances at December 31.2014, example subsequent cash recess