You have obtained the following analysis of other payables and accruals for Maroor Ltd. at June 30, 20X2: 20X2 ($'000s) 20X2 $'000s 20X1 $'000s Corporation tax payable 599 481 Other taxes payable 426 420 Goods received not invoiced 346 867 accrual payable Other accruals payable 306 225 Deferred revenue 770 487 Wages payable 248 297 Required: List audit procedures to be completed to ensure the completeness of the above balances. There should be at least 1 procedure per account. Follow the RAP structure for each procedure.