The audit firm of JCA LLC had as its new client Proceso Inc., whose closing of operations was on December 31, 2020. During the first fifteen days of October 2020, JCA worked with the planning process of the audit strategy to follow, the risk assessment, and the documentation and evaluation of the internal control system of Process Inc. After adjusting the final financial statements as of the closing date, JCA LLC began auditing the accounts, as well as the collection of evidence and substantive evidence, on March 20, 2021. By April 15, 2021, JCA had substantially completed the audit procedures. However, prior to leaving the client's premises, it reviewed and compared the financial statements as of (and for the period ended March 31, 2021, with the financial statements as of December 31, 2020. It asked the dient to explain why the material changes between those financial statements were due and documented that explanation in the worksheets. Required: Taking into account this explanation and recognizing the importance and meaning of the concepts analytical review and subsequent event types I and II, match the following statements with the concept that best explains them. 1- On February 15, 2021, a fire occurred in the facilities of Process Inc. The accident destroyed 60% of the physical inventory. 2- When on October 10, 2020, JCA LLC examined both the accounts receivable turnover and the days it takes for accounts receivable to collect, it found that the days It takes to collect such accounts had increased from 45 to 80 days, from 2019 to 2020. 3-On March 25, 2021, the auditor in charge of the audit of Proceso Inc., analyzed the pattern of change in Interest expense recognized by this client In its financial statements, for which it requested an explanation from the management of Proceso Inc. regarding the serious fluctuations in sald expense. 4-On April 12, 2021, and prior to retiring from the facilities of Proceso Inc., the auditor in charge reviewed and compared the financial statements as of (and for the period ended On) March 31, 2021, with the fin: statements as of December 31, 2020. In fact, It asked the client to explain why the material changes between those financial statements were due, and documented that explanation on the worksheets. 5-By December 20, 2020, Process Inc. had entered into a refinancing process of its $800,000 long-term debt, which was due on March 1, 2021. Finally, it was able to refinance said debt for an additional period of three years, so the auditors determine that this impacts the classification of sald debt in the Statement of Position of December 31, 2020. Pair with the following conceptes a-Subsequent Event-Type 1 b-Subsequent event-Type 2 C-Analytical review during planning d-Analytical review-substantive evidence or evidence e Analytical review-at the close of the audit I e