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You have been assigned to the audit of Golden Bear Company. The company is a continuing audit client of your firm. The audit team is currently focused on evidence-gathering issues. Match the most applicable financial statement assertion for each of the situations below. Each assertion may be used once, more than once, or not at all. A Scenario In performing the year-end \"sales cutoff" procedures, the auditor identified several sales transactions recorded in December Year 1, which were not actually shipped to customers until January Year 2. While auditing inventory, the auditor discovered that half of the auditee's inventory was pledged as collateral for a loan 2 obtained from a commercial lender. 3 In reviewing a client's aging of accounts receivable, the auditor determined that the entity's Allowance for Uncallectibles required a material adjusting journal entry to increase the allowance. 4 A portion of the company's long-term liabilities is guaranteed by an affiliated corporation, which becomes liable for the debts if the company defaults on that debt. 5 In performing the year-end search for unrecorded liabilities, the auditor identified several instances where merchandise that had been ordered was received before year-end without recognition of the payable until the month following year-end. Assertion