! This question will be sent to your instructor for grading. Sevcik Company's auditor received, directly from the banks, confirmations and cutoff statements with related checks and deposit tickets for Sevcik's three generalpurpose bank accounts. The auditor determined that the controls over cash are satisfactory and can be relied upon. The proper cutoff of external cash receipts and disbursements was established. No bank accounts were opened or closed during the year. Required: Prepare the audit program of substantive procedures to verify Sevcik's bank balances. Ignore any other cash accounts