State the assertion (existence, occurrence, rights & ownership, completeness, valuation/accuracy, presentation, classification, cut-off) that is relevant for the following: a) The client books expenses relating to this year in next year's books. b) The auditor ensures that inventory is recorded at the lower or cost and net realizable value. c) There are no undisclosed contingencies d) The client records its salary expense in the depreciation expense account. e) An auditor examines the deed/title to the building recorded on the balance sheet. f) The client accidently records its telephone bill twice for the month of November