Identify and explain what are related management assertion(s) / audit objective(s) not met from the below errors:

a) A sale was made to debit accounts receivable. Subsequently the goods were returned but no entry was recorded for the goods returned.

b) Goods delivered to a customer but the transaction was not booked.

c) A credit sale was made but the bank account was debited instead of

accounts receivable.

d) A sale was made on the last day of the financial year but was only

booked two days later.