PLEASE USE THE FOLLOWING TRANSACTION-RELATED OBJECTIVES TO ANSWER THE REMAINING QUESTIONS 15, 16 and 17. A B C D E F G Objective Occurrence Completeness Accuracy Posting/Summarization Classification Timing Presentation 15 The following is a list of substantive tests for sales and cash receipts taken from the audit program for the Barndt Corporation. Objective Substantive Test a) For a sample of recorded revenue transactions, vouch transactions to supporting sales invoices, shipping documents, and sales orders. b) For a sample of cash receipt transactions, vouch transactions to supporting bank deposits and remittance advices. c) Trace a sample of shipping documents to recordings in the sales journal. d) Trace a sample of cash receipts to their recording in the accounting records. e) Select a sample of recorded sales transactions from several days before and after year-end and examine supporting sales invoices and shipping documents to determine sales were recorded in the proper periods. f) Observe that all cash received through the close of business on the last day of the fiscal year is included in cash on hand or deposits in transit and that no receipts of the subsequent period are included. Required. Identify the transaction-based audit objective(s) satisfied by each procedure