LO $5-4.$ P$5-32$For each of the following specific audit procedures, indicate the type of audit procedure it represents: $(1)$ inspection of records or documents, $(2)$ inspection of tangible assets, $(3)$ observation, $(4)$ inquiry, $(5)$ confirmation, $(6)$ recalculation, $(7)$ reperformance, $(8)$ analytical procedures, and $(9)$ scanning.

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a$.$Sending a written request to the entity$$s customers requesting that they report the amount owed to the entity

b$.$Examining large sales invoices for a period of two days before and after year$-$end to determine if sales are recorded in the proper period

c$.$Agreeing the total of the accounts receivable subsidiary ledger to the accounts receivable general ledger account

d$.$Discussing the adequacy of the allowance for doubtful accounts with the credit manager

e$.$Comparing the current$-$year gross profit percentage with the gross profit percentage for the past four years

f$.$Examining a new plastic extrusion machine to ensure that this major acquisition was received

g$.$Watching the entity$$s warehouse personnel count the raw materials inventory

h$.$Performing test counts of the warehouse personnel$$s count of the raw material

i$.$Obtaining a letter from the entity$$s attorney indicating that there were no lawsuits in progress against the entity

j$.$Tracing the prices used by the entity$$s billing program for pricing sales invoices to the entity$$s approved price list.

k$.$Reviewing the general ledger for unusual adjusting entries