$8\mathrm{.}62$ Identifying Assertions, Control Activities, and Substantive Procedures Related to Misstatements. During your audit of the December $31,2023,$ financial statements of Bramble Thomburg, Inc., a wholesaler of "pointy objects," you conduct your testing on the inventory and purchasing cycle. There are several misstatements in the company's inventory and accounts payable, but of course you don't know that before the audit begins. For each of the misstatements, write the letter in the box for $(1)$ the management assertion violated, $(2)$ a specific internal control procedure the company could implement to prevent this misstatement from occurring in the future, and $(3)$ a specific substantive audit procedure the auditor would most likely perform to detect the misstatement. Any selection may be used once, more than once, or not at all. Each box can have only one letter written in it$.$ It is possible that there may be multiple correct responses for some questions.

$\backslash$table$[[$Assertion$,$Control Activity$/$Procedure$,$Substantive Audit Procedure$],[\backslash$table$[[$a$.$ Existence of Inventory$],[$b$.$ Completeness of Inventory$],[$c$.$ Valuation of Inventory$],[$d$.$ Classification of Inventory$],[$e$.$ Existence of Accounts Payable$],[$f$.$ Completeness of Accounts$],[$Payable$],[$g$.$ Classification of Accounts$],[$Payable$]],\backslash$table$[[$a$.$ Segregate authorization from$],[$record keeping and custody.$],[$b$.$ Three$-$way match of POs,$],[$receiving reports, and vendor$],[$invoices$.],[$c$.$ Pre$-$numbered receiving$],[$reports with daily$],[$reconciliation of sequence.$],[$d$.$ All purchases require$],[$authorization$.],[$e$.$ Regular comparisons to$],[$budgets are made by$],[$management$.],[$f$.$ Daily reconciliations from$],[$recorded postings to$],[$supporting documents.$],[$g$.$ Pre$-$numbered checks$],[$with daily reconciliation of$],[$sequence$.]],\backslash$table$[[$a$.$ Perform an inventory count.$],[$b$.$ Confirm Accounts Payable$],[$with vendors.$],[$c$.$ Perform purchase cutoff tests.$],[$d$.$ Agree purchases to board of$],[$directors minutes.$],[$e$.$ Vouch recorded purchases to$],[$vendor invoices.$],[$f$.$ Obtain management$],[$representation letter.$],[$g$.$ Perform substantive analytical$],[$procedures$.]]]]$

a$.$ Payments to suppliers made on December $31,2023,$ were not recorded until January $3,2024.$

Control Activity:

Substantive Procedure:

b$.$ Invoices for purchases were posted to incorrect vendor accounts.

Control Activity:

Substantive Procedure:

c$.$ Inventory is being stolen upon receipt prior to being placed in the company warehouse.

Control Activity:

Substantive Procedure:

d$.$ Inventory costing $$1,254,721$ was shipped to customers on January $3,2024,$ and was recorded as COGS on December $31,2023.$

Control Activity:

Substantive Procedure:

e$.$ Some purchase transactions were not recorded.

$\backslash$table$[[$Assertion:$,$Control Activity:,Substantive Procedure:$]]$