6. Indicate whether each procedure is a test of control, substantive test of transactions, substantive analytical procedure, or a test of details of balances. a. Foot the accounts payable trial balance and compare the total with the general ledger. b. Compare the balance in payroll tax expense with previous years. The comparison takes the increase in payroll tax rates into account. c. Discuss the duties of the cash disbursements clerk with him and observe whether he has responsibility for handling cash or preparing the bank reconciliation. d. Confirm accounts payable balances directly with vendors. e. Examine the internal auditor's initials on monthly bank reconciliations as an indication of whether they have been reviewed. f. Account for a sequence of checks in the cash disbursements journal to determine whether any have been omitted. g. Multiply the commission rate by total sales and compare the result with commission expense