B. Select the type of test for each audit procedure from the following: a. Test of control b. Substantive test of transaction C. Analytical procedure d. Test of details of balances 1. For P/R liabilities, examine subsequent cash disbursements and supporting documents such as P/R tax returns, depository receipts and tax receipts. 2. Select a sample of 20 cancelled P/R checks and trace to P/R journal entries for name, date, and amounts. 3. Compute direct labor, indirect labor and commissions as a percentage of net sales and compare with prior years. 4. Examine owner approval of rates of pay and withholdings