Which of the PCAOB assertions (A-E) are best the biggest concerns for the following accounts (i-iv)- (Put letter A-D to match the assertion with the account) - Put only 1 letter to answer each question. (Letters can be re-used)

Column A

___________i. Cash

___________ii. Accounts Receivable

___________iii. Liabilities

___________iv. Expenses

___________v. Revenue

Column B

A. Existence or occurrence & Valuation or accuracy

B. Rights and obligations & Presentation and disclosure

C. Completeness / Cutoff & Valuation or accuracy

D. Existence or occurrence & Completeness / Cutoff