Select the necessary words from the list of possibilities to complete the following statements.

$\backslash$table$[[1.,$A test of the completeness of recorded sales involves tracing a sample of$],[2.,$The best evidence of collectibility of accounts receivable is examination of subsequent$],[3.,\backslash$table$[[$Loans by a company to its officers, directors, major stockholders, or affiliates require particular attention because these$],[$are not the results of arm's length bargaining by independent parties.$]]],[4.,$Before goods are shipped on open account, the sale should be approved by the$],[5.,$A confirmation request asks the debtor to respond in all cases.$]]$