Regarding the given cases, please choose the proper category and assertion. Categories are Transaction and Events and Related Disclosures (TERD) and Account Balances and Related Disclosures (ABRD) Assertions are presented in Table 5-3 (17e of the textbook) # Case Category Assertion 1 All assets are recorded. 2 All purchase transactions are recorded to the correct dates. 3 All purchase transactions are recorded with correct accounts. 4 Company recorded all the vendor payment transactions. 5 Footnote disclosures related to notes payable are accurate. 6 Impairment is calculated for inventories. 7 Inventories have been classified into the proper accounts. 8 Payment transactions are presented fairly with clear and understandable disclosures. 9 Purchase transactions are recorded with the correct amounts. 10 There is no collateral on the inventories