Can someone help me with the first question 'a)' and possibly the other ones?

Question One Total: 20 marks The following audit procedures were planned by Mats, ACCA, in the audit of the business cycles for Keira Products, Inc.: 1) Trace a sample of sales transactions from sales invoices to the sales journal, and compare customer name, date, and the total value of the sale. 2) Send letters to several vendors, including a few for which the recorded accounts payable balance is zero, requesting them to inform us of their balance due from Keira. Ask the controller to sign the letter. 3) Receiving reports and purchase orders are reviewed at month-end and any items received for which an invoice has not been received are accrued to ensure that all purchases for the period are recorded. 4) Calculate the ratio of equipment repairs and maintenance to total equipment and compare with previous years. 5) Observe whether the two inventory count teams independently count and record inventory counts. Required: a) For each procedure, identify the type of evidence being used. (10 marks) b) For each procedure, identify whether it is a substantive analytical procedure, a test of control, a substantive test of transactions, or a test of details of balances. (5 marks) c) For each test of control/substantive test of transactions, and each test of details of balances, identity the related audit objective(s) being met