The following are audit procedures in the sales and collection cycle. For each procedure, identify whether it is a test of control, substantive test of transaction, or a test of details of balances. For each control or transaction test, indicate which transaction related audit objective or objectives are being satisfied. For each balance test, indicate which balance-related audit objective or objectives are being satisfied. A. Examine accounts written off during the year for approval by an authorized official. B. Determine whether any accounts receivable have been pledged, discounted, sold, assigned, or guaranteed by others. C. Examine evidence to determine if the accounts receivable master file is reconciled to the general ledger on a periodic basis.