Kitchen-Tech is a private large manufacturing firm that is headquartered in Toronto, Ontario. Kitchen-Tech manufactures, distributes, and installs high-tech kitchen equipment and custom made appliances for high-end restaurants.
Products are manufactured in Toronto and then transferred to one of five warehouse locations across Canada. The warehouse locations are responsible for final transportation and installation of the equipment at customer premises. Kitchen-Tech is a profitable company. Since 2010 the company has experienced tremendous growth, especially in the province of Alberta where the economy has been expanding due to the increase in oil prices. Unfortunately in mid-2014,oil prices started to collapse and Alberta's economy came to a halt. Local businesses-especially high-end restaurants-were significantly impacted by the economic downturn.
You're an audit senior on the Kitchen-Tech April 30, 2015, year-end audit and are getting started with looking at the accounts receivable balance.
INFORMATION ON KITCHEN-TECH'S RECEIVABLES
The chief accountant has informed you that the days outstanding of accounts receivables have increased from 45 to 60 days over the last year. The chief accountant also informed you that the increase was even greater on outstanding balances from customers located in Alberta. Below is the aging of accounts receivable (all customers):

REQUIRED
a. Assume you plan to use a judgmental sampling method for accounts receivable confirmations. Based upon the aging schedule above, provide four items/categories that you would select to confirm. Explain why.
b. Accounts receivable confirmations provide strong evidence for existence of receivables and completeness of collections, sales discounts, and sales returns, but weak evidence for completeness of the receivable balance.
Explain why.
c. What account balance assertion(s) are at most risk for outstanding accounts receivable balances from customers located in Alberta? State the assertion(s) and explain why.

Range of Balances Less than $0 so to $20 000 $20 001 to $50 000 $50 001 or more Total Number of Customers 15 197 153 23 388 30-60 Days Over 60 Days Total Balance $(87 253) 2 167 762 5 508 077 1 495 498 9084 084 Current (87 253) 48 894 2 044 253 750 235 3 256 129 NIl NlI $ 643 523 2 735 073 672 750 4 051 346 $975 345 728 751 72 513 1 776 609