PLEASE USE THE FOLLOWING BALANCE-RELATED OBJECTIVES TO ANSWER THE REMAINING QUESTIONS 9 and 10. A B D E F G H I Objective Existence/occurrence Completeness Accuracy Detail Tie-in Classification Cutoff Realizable value Presentation Rights / Obligations L 10 The following is a list of audit procedures for accounts receivable taken from the audit program for the Barndt Corporation. Objective Audit Procedure a) Obtain the accounts receivable aged trial balance and trace the balance to the general leger. b) Randomly select 10 accounts from the trial balance and trace to accounts receivable master file. c) Stratify accounts receivable and send positive confirmations to all accounts with balances of $75,000 and above. d) Randomly select and send positive confirmations to 25 accounts from the population of accounts with balances under $75,000. e) Randomly select 10 accounts from the accounts receivable master file and trace to the aged trial balance. f) Select the last 20 sales transactions from the December 2019 sales journal and the first 20 transactions from the January 2020 sales journal and trace each to related shipping documents, checking for the date of shipment and the correct recording. g) For accounts with balances over 90 days old, examine evidence of collectability such as correspondence with customers, credit reports and financial statements. Inquire about collectability of accounts with appropriate management personnel. Examine subsequent cash receipts and evaluate whether the receivables are collectible. h) Inquire of management whether there are any related party notes or long- term receivables included in the trial balance. i) Review the minutes of the board of directors meetings for any indication of pledged or factored accounts receivable and inquire of management about the sale, factoring, or pledging of accounts receivable. j) Evaluate the completeness of presentation and footnote disclosures for receivables in the financial statements to determine conformity to GAAP by reference to the disclosure checklist. Required. For each audit procedure identified above, indicate the balance-related audit objective to which it pertains