Which of the following assertions: Existence/Occurrence, Valuation/Allocation, Completeness, Presentation, and Disclosure relate to these audit procedures?

1)Trace beginning balance for accounts receivable and to the prior year's working papers

2)Determine whether there are credit balances that are significant in the aggregate that should be reclassified as liabilities

3)Send confirmations to entities that have purchased accounts receivable

4)Review activity in the general ledger account for accounts receivable and investigate entries that appear unusual in amount or source

5)Use generalized audit software to recompute the aging of accounts receivable and investigate the credit history of accounts that are 60 days past due

6)Observe that all cash received through the close of business on the last day of the fiscal year is included in cash on hand or deposits in transit and that no receipts of the subsequent period are included