Identify the relevant audit assertion $(113)$ of each of the following audit procedures for the audit of sales, accounts receivable, and cash receipts for the current fiscal year.

Examine a sample of duplicate sales invoices to determine whether each one has a shipping document attached.

Add all customer balances in the accounts receivable trial balance and agree the amount to the general ledger.

For a sample of sales transactions selected from the sales journal, verify that the amount of the transaction has been recorded in the correct customer account in the accounts receivable total field of the customer master file.

Inquire of the client whether any accounts receivable balances have been pledged as collateral on long$-$term debt and determine whether all required information is included in the footnote description for long$-$term debt.

For a sample of shipping documents selected from shipping records, trace each shipping document to a transaction recorded in the sales journal.