Please also explain the answer.

For each of the procedures described in the table below, select from the option lists provided the audit procedure that the auditor performed and the proper classification of the audit procedure. A selection may be used once, more than once, or not at all. Here is the listing of possible options under column a Please realize you can use items once, more than once or not at all.+ Column A Option List:+ Analytical procedure Confirmation Disclosure Inquiry Inspection+ Monitoring Observation Recalculation Reperformance Classify the audit procedure in column B as a control test or a substantive test.+ Audit procedure Classification of Description of procedure performed+ audit procedure+ Col A+ Col B+ 1. Examined sales invoices to see if they were initialed by the credit manager indicating credit approval.+ +7 2. Compared this year's expenses with last year's expenses and investigated unusual fluctuations.+ +7 3. Requested responses directly from customers.+ 4. Asked the accounting manager how often cash is deposited and by whom.+ 5. Observed the accounting clerk record the daily deposit of cash receipts.+ 6. Agreed sales invoices to credit files to determine whether the customer had a credit file and had been approved for credit.+