Question 1:(Cl&C2&C3) Read the following statements carefully: 1- Compute and Compare Gross profit rate for the current year and preceding year. 2- Vouch sales journal entries to sales invoices. 3- Recalculate the allowance of Accounts receivables. 4- Confirm customers balances. 5- Compare inventory turnover with industry data. 6- Reconcile bank accounts at year end. 7. Trace sales invoices to account receivable ledger. 8- Count Inventory quantities include all products, materials, and supplies on hand. Instructions:- Indicate the type of Substantive Test for each statement. No. Type of Substantive Test