Required: (a) What type of tests can Leung and Bennett use if they use a predominantly substantive approach? Maximum 30 words. Required (b) For each of the six accounts and the total receivable account balance, state which financial report assertion is not correct. (Use a table like the one below to answer this question). (7 marks) (c) For each of the six accounts and the total receivable account balance, what audit procedure would be most likely to detect that the assertion is not correct? (Use a table like the one below to answer this question - maximum of 10 words per row. You may copy and paste the table format and use it in your answer). (7 marks) Format of Table to be used for answers to questions Account Assertion (1 mark each) Audit Procedure/s (1 mark each) Panmure Enterprise Elleslie Bakeries Pakuranga Distributors Howick Group Glendowie Eateries St Johns Bakehouse Accounts Receivable Balance Leung and Bennett The audit firm. Leung and Bennett, are auditing the accounts receivable of East Auckland Suppliers Limited. The client provides them with the following accounts receivable listing: Accounts Receivable as at 30 June 2020 Account Balance Panmure Enterprise $15.009.89 Elleslie Bakeries $8,000.00 Pakuranga Distributors $5.948.62 Howick Group $252.00 Glendowie Eateries $12.336.48 St Johns Bakehouse $6.789.00 Total S48,325.99 Leung and Bennett are unaware that there are several misstatements in the accounts receivable list. Panmure Enterprise is a receivable that has been transferred to a debt collection agency who have already paid East Auckland Suppliers for it Elleslie Bakeries is a fake account to conceal a fraud. (cooking the books) Pakuranga Distributors has gone bankrupt and it is unlikely that any money will be recovered Howick Group is a customer who paid a portion of the account just before balance date, but the transaction has not yet been recorded. Glendowie Eateries is a customer how received a refund of 20% on their account but this should have been 25% St Johns Bakehouse is a creditor and should not be included in the accounts receivable list