For each error below, indicate: 1)which accounts are affected and 2)which assertions are violated. Please list 1-2 assertion per account that are the key/primary assertions violated.

4. Sales shipped FOB shipping point are recorded before the balance sheet date but not shipped until after the balance sheet date.

Accounts affected:

Assertions violated:

5. Wages earned but not paid by the balance sheet date are not recorded.

Accounts affected:

Assertions violated:

6. Some checks in payment of AP are recorded before the balance sheet date but not mailed until after the balance sheet date.

Accounts affected:

Assertions violated:

7. A $56k sale on account near year end was recorded at $65k.

Accounts affected:

Assertions violated: