state which type of testing is being done . please provide definite answers

\begin{tabular}{|l|l|l|} \hline Audit Procedures & Test of Control & Substantive Testing \\ \hline a)Inspect recorded sales invoices for credit approval & & \\ \hline b) vouch recorded sales invoices, prices to the approved price list & & \\ \hline c) send confirmations to all customers regarding account receivable & & \\ \hline d) Scan recorded sales invoices and shipping documents for missing numbers in sequence & & \\ \hline e) Evaluate the adequacy of the allowance for doubtful debts & & \\ \hline f) Obtain financial statements on lodge past due accounts and enquire of the credit manager about collections & & \\ \hline g) Calculate and estimate of the provision for annual leave using prior years annual leave taken & & \\ \hline \end{tabular}