You have been asked to identify substantive tests that will provide evidence in support of the following objectives related to the audit of accounts receivable: a. Verify the existence of accounts receivable. b. Determine that accounts receivable are correctly valued in accordance with GAAP. c. Determine that all required disclosures related to accounts receivable are included in the financial statements. Describe two substantive tests that would support objectives a and b listed above and one test that would support objective c.