There are two types of substantive tests. Which of these accounts use test of details and substantive analytical procedures. Why?

1. Salaries and wages

2. Professional fees

3. Rent

4. Transportation

5. Outside Services

6. Utilities - Water

7. Utilities - Telephone

8. Utilities - Internet

9. Supplies Expense

10. Depreciation Expense

11. Interest Income

12. Representation Expense

13. Taxes and Licenses

14. Commission