From the list of substantive procedures provided below, classify each as either a procedure relating to inventory

or a procedure relating to property, plant, and equipment.

List of substantive procedures:

Trace opening balances for plant assets and related accumulated depreciation accounts to and from the

previous year's working papers.

Review activity in the general ledger, accumulated depreciation, and depreciation expense accounts, and

investigate entries that appear unusual in amount or source.

Compare asset additions and disposals with supporting documentation.

Review depreciation expense.

Trace opening inventory balances to the previous year's working papers.

Test the cut$-$off of purchases, inventory transfers, and sales.

Review activity in inventory accounts and investigate entries that appear unusual in amount or source.

Look for indications of slow$-$moving, damaged, or obsolete inventory.