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Consider the following substantive procedures. For each substantive procedure, select the assertion(s) for which the substantive procedureis designed to detect misstatements. You may use an assertion below more than once. 2 Inspect activity in all long-term debt and related income statement accounts and investigate entries that appear unusual in amountor source. W b. Confirm equity transactions with the company's registrar or transfer agent. Allequity 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, acuracy, cutoff, and classification ofequity. Occurrence, accuracy, and cutoff of debt transactions. Occurrence and rights and obligations for debt Inspect authorizations and terms of stock issues C. Compare financial statement presentation with GAAPfordebt disclosures. Scan thecash receipts journal for large, unusualcash receipts. f. Vouch a sampleof entries in the long-term debt and related interest expense accounts. g Calculate appropriate equity ratios. h Confirm interest expense and recalculate as necessary