The auditor wishes to verify the list of items provided below.

(1) The total from the Aged Listing of Accounts Receivable is mathematically correct and agrees with the Working Trial Balance.

(2) Sales made to customers actually occurred.

(3) The clients annual provision for bad debts is reasonable.

(4) Accounts receivable pledged as collateral, factored, transferred, or assigned have been properly disclosed in the footnotes accompanying the financial statements.

(5) Customer accounts are recorded at the proper dollar amount.

(6) Sales occurring near the end of the year are recorded in the proper accounting period.

REQUIRED: For each of the above items, provide one specific substantive auditing procedure that the auditor can perform in order the verify the item. Be sure that the procedure is detailed enough in language so that it is clear what the auditor must do to execute the procedure.