Identify whether each audit procedure is a test of control or a substantive test of transactions. $1.)$ examine the sales journal for related party transactions, notes receivable, and other unusual items. $2.)$Select a sample of customer orders and trace the document to related shipping documents, sales invoices, and the accounts receivable database for comparison of name, date, and amount. $3.)$Examine sales invoices for an indication that unit selling prices were compared to the approved price list.