Put in the box below from the option list provided the management assertion that is being tested in each of the situations described below. Each choice may be used once, more than once, or not at all. Enter either the assertion or the number of the assertion from the list below in the answer box. Assertion Accuracy, Valuation, and Allocation Classification Completeness Existence Occurrence Presentation Rights and Obligations

1. Tim reviews the minutes from the board of directors' meetings, to see what types of disclosures should be made.

2. Aubrey communicates with the independent stock registrar used by Vega, Inc. to confirm the amount of dividends paid in the current year.

3. While tracing a sample of closing entries, Madison discovers that an unrealized holding loss was improperly included in the client's net income.

4. Joe cannot locate documents to support a number of revenue transactions.

5. Cliff determines that all of the recipients of his client's dividend were shareholders on the record date.

6. Gary searches loan agreements for any restrictions on retained earnings that should be included on the balance sheet.

7. Katie performs analytical procedures using balances in the equity accounts from the previous periods comparing them with the current period.

8. Catalina inspects the stock certificates held in the treasury.