You have been assigned to audit the financial statement below for Benbrook Shoppe a small retail outlet for consumer shopping products your local city. Benbrook Shoppe Statement of Financial Position as at 31 December 2020 Non-Current Assets Land and Buildings Furniture and Equipment 225,388 70,000 295,388 Current Assets Inventory Receivables Bank 21453 21320 39220 81,993 377,381 Financed by: Ordinary Shares 150,000 Non-current liabilities: Bank loan 205,000 Current liabilities Payables 22,381 257,381 377,371 Required: A. Use relevant examples from the financial statement above, explain FIVE (5) financial statement assertions that the management of Benbrook Shoppe is making when the set of completed financial statements are signed off at year-end. (15 marks)