Listed below are the management assertions that are contained in financial statements, financial statement misstatements, and concepts. For each of the below misstatements and concepts, select the appropriate assertion by management that is being violated. Replies may be used more than once. Misstatements & Concepts a. The client recorded year-end sales in the subsequent year b. The client failed to describe in the financial statements significant debt restrictions c. The client had a significant amount of damaged goods that were presented at cost. d. The assertion most directly related to the "did it all get included in directional testing, vouching from ledgers to source documents most directly addresses this assertion Assertion Existence and occurrence Completeness Valuation or allocation Presentation and disclosure Rights and obligations