intive Test 12:31 For each situation, identify the management assertion(s) most likely affected. Assertions: A. Cutoff ecord B. Accuracy C. Completeness D. Existence E Valuation E Occurrere Assertion(s) (A,B,C,D,E,F) 1. 2 Situations Orders are shipped to a customer with a bad credit rating. Consignment sales are recorded as revenue. Defective products are shipped to customers. Revenues are recorded at full amount (price) Subsequent-period revenue is recorded in the current period. Sales are recorded for the incorrect quantity Revenue is recorded when goods have not been delivered. Cash sales were accidentally omitted and not recorded. Sales are recorded twice (duplicated). Goods are shipped that were never ordered by the customer