The following audit procedures were planned by Linda King, CPA, in the audit of the acquisition and payment cycle for Cooley Products, Inc.: 1. Review the acquisitions journal for large and unusual transactions. 2. Send letters to several vendors, including a few for which the recorded accounts payable balance is zero, requesting them to inform us of their balance due from Cooley. Ask the controller to sign the letter. 3. Examine a sample of receiving report numbers and determine whether each one has an initial indicating that it was recorded as an account payable. 4. Select a sample of equipment listed on fixed asset master files and inspect the asset to