Which of the following addresses the completeness assertion?

Inventory is recorded at the lower of cost and net realizable value.

All delivery vans recorded in the accounting records are owned by the entity.

All payroll-related accruals at year end are recorded.

The accounts receivable sub-ledger agrees to the general ledger control account.

There is no inventory on consignment.

There is no impairment of goodwill.

There are 10 delivery vans in the parking lot.

There are no undisclosed contingent liabilities.