One of the business segments of an audit client was closed on 31 December 2020. All non-current assets and inventories were to be sold. Audit work commenced in January 2021. An audit trainee was given the task to evaluate the valuation of inventory related to the closing segment of business. Which of the following audit procedures below are appropriate? 1. Assess reasonableness of provisions for selling expenses for any unsold inventories by comparison of selling expenses with inventory sold 2. Agree the selling prices of inventory sold since the year-end to sales invoices and the cash book 3. Assess the reasonableness of management's estimates of realisable value of unsold inventories A 2 and 3 B All of them 1 and 3 1 and 2