Please see the table below. It is an excerpt from Apple Inc.'s Statement of shareholders' Equity for its fiscal year ended September 27, 2014.

a. What sources of evidence might the auditor use to satisfy the occurrence objective for each of the following?

1) Repurchase of common stock; 2) Share-based compensation 3) Common shares issued

b. How should the amounts shown as of September 27, 2014, relate to the amounts shown in Apple's balance sheet as of the same date?