You are auditing the accounts of Brooks Bennett Pty Ltd, a small printing firm in regional Victoria. During the year one of the owners contributed cash and other private assets to the business, with the following general journal bringing them to account in the books: Dr/Cr Account Debit Credit DR Cash 7,800 DR Motor Vehicle 45,000 DR Computer 1,500 DR Printer 1,250 CR Capital 55,550 (Contribution by owner) Required: Explain in detail one substantive test (including the source document as applicable) for each of the following, in relation to the above journal entry: a. The existence of the cash; b. The rights and obligations of the motor vehicle; c. The existence of the computer; d. The valuation and allocation of the printer; e. The valuation and allocation of the capital.