Not sure about the numbers I selected either! thank you

Vouch year-end accounts receivable balanced to supporting documents, such as shipping documents and subsequent cash receipts. Trace a sample of sales invoiced from late in December to the sales journal and to postings in accounts receivable and sales amounts. Obtain an understanding of the nature of the receivables and how they are collected. Inquire about bank line of credit and loan agreements and what, if any, relationship these agreements have with respect to receivables. Review the aged trial balance for significant past due accounts. Review board of director minutes and underlying contracts and sales terms with customers. 1. All receivables that should be recorded are recorded as of yearend. 2. Recorded receivables are at appropriate net realizable values. 3. Recorded receivables exist. 4. The client has rights to recorded year-end receivables. 5. The presentation and disclosure of receivables are adequate