Consider the following substantive procedures. For each substantive procedure, select the assertion$($a$)$ for which the salstantive procedure is designed to detect misstatements. You mar use an assertion below more than once.

a$.$ Impectactivity in all long term debt and related income statement accounts and ievestigate entries that appear unusual in amount er source.

b$.$ Confirm equity transactions with the company's registrar or transfer agent.

Ocourence, conpleteress, accuracy cutart and dinsticition of eqity.

Compare financial statement presentation with GAAP for debt disclosures.

e$.$ Scan the cash receipts journal for large, unusual cash receipts.

$8.$

Woreh a sample of entries in the long term debs and related interest experse accounts.

$8.$ Calculate appropriate equity ratios.

h$.$ Confirm interest expense and reashalate as necessary. $$