Substantive tests of long-term debt most likely would include all of the following except Confirming the ending balances and terms of the debt with lenders Vouching a sample of long-term debt and related interest expense payments Testing controls surrounding long-term debt transactions Recalculating interest expense recorded for the period Which of the following would be an example of a Type 1 subsequent event for a company with a 12/31/2019 fiscal year end, 02/15/2020 audit report date, and 03/05/2020 financial statement issue date? A tornado on 01/22/2020 that destroys a client's factory A sudden change in senior management on 04/01/2020 O An event on 02/01/2020 that confirms a large portion of the client's 12/31/2019 inventory is obsolete O A customer files a lawsuit on 03/01/2020 against the company for an accident that occurred on 01/05/2020