The planning for the first audit is under way. The auditors have become aware that police in two countries are investigating several Tropical Cruises employees for stealing food and other supplies from the ships' kitchens and selling it at local markets. The police have charged $10$ cabin stewards of Tropical Cruises with theft and fraud.

What account balances and related assertions are most at risk in this scenario?

Supplies inventory account balance related to the assertion of existence

Sales account balance related to the assertion of valuation

Accounts payable balance related to the assertion of existence

Supplies expense account related to the assertion of classification

Administrative expense account related to the assertion of rights and obligations

Accounts receivable balance related to the assertion of existence