This question relates to off$-$balance$-$sheet commitments. Match the type of commitment with the typical procedures and sources of evidence.$$

Loan commitments $($as by a financial institution$)$

Commitments to purchase at fixed prices

Lease commitments

Repurchase or remarketing agreements

Commitments to sell at fixed prices

Match each of the options above to the items below.

Vouching of sales contracts; inquiry of sales personnel; confirmation by customer

No answer $12345$

Vouching of contracts; confirmation by customer; inquiry of client management

No answer $12345$

Vouching of open commitment file; inquiry of loan officers

No answer $12345$

Vouching of open purchase orders; inquiry of purchasing personnel; confirmation by supplier

No answer $12345$

Vouching of lease agreement; confirmation with lessor or lessee

No answer $12345$