Which substantive tests gather evidence related to the existence assertion for investment balances? (Several choices may be correct.)

A) Perform analytical procedures by analyzing interest and dividend yields relative to expectations.

B) Confirm securities held by others.

C)Determine that balances are properly identified and classified in the financial statements.

D) Vouch entries in the investment and related income and equity accounts.

E)Trace opening balances to the previous years working papers.