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Consider the following substantive procedures. For each substantive procedure, select the assertion(s) for which the substantive procedure is designed to detect misstatements. You may use an assertion below more than once. a. Inspect activity in all long-term debt and relatedincome statement accounts and investigate entries that appear unusual in amount or source. Confirm equity transactions with the company's b. registrar or transfer agent.C. Inspect authorizations and terms of stock issues.. Scan the cash receipts journal for large, unusual cash receipts. g. Calculate appropriate equity ratios. Existence and completeness of long-term debt.All equity assertions. ~ 'Occurrence, completeness, accuracy. cutoff, and classification of equity. v~ 'Occurrence, accuracy, cutoff, and classification debt. v H Existence. completeness. and valuation and allocation of equitwv. v All equity assertions. Completeness of long-term debt. Existence and completeness of long-term debt.Existence, completeness, and valuation and allocation of equity.Occurrence, accuracy, cutoff, and classification debt.Occurrence, completeness, accuracy, cutoff, and classification of equity.Occurrence, accuracy, and cutoff of debt transactions. QOccurrence and rights and obligations for debt