You are currently performing the year-end substantive audit testing of Twentyfour Seven Pty Ltd (TSPL), a large proprietary company that operates a small chain of convenience stores. Listed below are ten substantive audit procedures: 1. Select a sample of non-current assets and sight them. 2. Select a sample of invoices and ensure that they have been appropriately recorded in the sales ledger. 3. Review the adequacy of the company's allowance for doubtful debts. 4. Send a letter to the bank to confirm a loan taken out by the company during the year. 5. Review all invoices received for one month after the year-end to ensure that they do not relate to the current year. REQUIRED: a. For each test, indicate