Which of the following are examples of the completeness assertion? (Multiple answers) Please explain.

A. All payroll-related accruals at year end are recorded.

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

C. All sales were recorded in the correct period.

D. There is no inventory on consignment.

E. Purchases made after year end were recorded in the prior year.

F. There are 10 delivery vans in the parking lot.

G. There are no undisclosed contingent liabilities.