You are working on the audit of Nottingham Ltd (Nottingham), a clothing retailer, for the year ending 30 June 2020. Your work involves checking the related accounts in the sales and collection cycle. When checking the sales and accounts receivable accounts, the audit manager indicates she would like you to confirm the following objectives:

ITEMS	AUDIT OBJECTIVES
Sales account
1	Sales transactions are recorded at the correct amount
2	Sales transactions are recorded in the proper period
3	All sales transactions that occurred have been recorded
Accounts receivable
4	The balance presented on account receivables aged trial balance (ATB) for each customer exists on the balance sheet date
5	Allowance for doubtful debts are adequately made and account receivables are presented based on their net realizable value

Required:

(a) List one (1) substantive test you would like to perform to achieve each of the objectives listed above.