You are auditing the accounts of Chavez Ramos Pty Ltd, a small manufacturing firm in the eastern suburbs of Melbourne. During the year one of the owners contributed cash and other private assets from her home office to the business, with the following general journal bringing them to account in the books: Dr/Cr Account Debit Credit DR Cash 5,500 DR Equipment 10,000 DR Computer 1,250 DR Printer 1,000 CR Capital 17,750 (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 valuation and allocation of the equipment; c. The rights and obligations of the computer; d. The classification of the printer; e. The valuation and allocation of the capital.