Select an audit procedure to achieve the audit objectives below. For each objective, enter the letter corresponding to the audit procedure in the space provided and justify your response. Audit procedures may be used once, more than once, or not at all. Audit Procedures: A$.$ Inspect invoices and shipping documents for recorded sales. B$.$ Understand J & M$$s internal controls over sales transactions. C$.$ Test the allowance for doubtful accounts and evaluate its adequacy. D$.$ Perform sales cutoff tests for two weeks before and after the balance sheet date. E$.$ Review Board of Director$$s meeting minutes for sales to related parties. F$.$ Review the year$-$end financial statements and footnotes. G$.$ Confirm accounts receivable at the balance sheet date. Audit Objectives: $1.$ Determine whether sales and receivables transactions are recorded in the appropriate year.