Select the appropriate assertion for the below given list of application.

Application		Assertion
Procedures provide assurance that no items were omitted from the count.		Select the appropriate assertion. OccurrenceAccuracy, valuation and allocationCompletenessRights and obligationsPresentation
Observation of the condition of goods as being damaged, obsolete, or apparently slow-moving provides evidence of goods that may need to be valued at net realizable value.		Select the appropriate assertion. Rights and obligationsAccuracy, valuation and allocationPresentationOccurrenceCompleteness
Possession of goods on entity premises provides some evidence as to ownership.		Select the appropriate assertion. OccurrenceRights and obligationsPresentationAccuracy, valuation and allocationCompleteness