For each of the procedures described in the table below, identify the audit procedure performed and classification of the audit procedure using the following: (Each of the "Audit Procedures" and "Classification of Audit Procedure" may be used once, more than once, or not at all.)

\begin{tabular}{c} \text {\( Classification of Audit } \) \\ \text {\( Procedure: } \) \end{tabular} \] \begin{tabular}{ll} (1) Analytical procedure & (9) Substantive procedures \\ (2) Confirmation & (10) Test of controls \\ (3) Inquiry & \\ (4) Inspection of records or documents & \\ (5) Inspection of tangible assets & \\ (6) Observation & \\ (7) Recalculation & \\ (8) Reperformance & \end{tabular} \begin{tabular}{|l|l|l|} \hline & \multicolumn{1}{|c|}{ Procedure } & \begin{tabular}{c} Audit \\ Procedure \end{tabular} \\ \hline a. & Requested responses directly from customers as to amounts due. \\ \hline b. & Compared total bad debts this year with the totals for the previous two years. \\ \hline c. & Questioned management about likely total uncollectible accounts. & \\ \hline d. & Watched the accounting clerk record the daily deposit of cash receipts. & \\ \hline e. & Examined invoice to obtain evidence in support of the ending recorded balance of a customer. & \\ \hline f. & \begin{tabular}{l} Compared a sample of sales invoices to credit files to determine whether the customers were on the \\ approved customer list. \end{tabular} & \\ \hline g. & \begin{tabular}{l} Examined a sample of sales invoices to see if they were initialized by the credit manager indicating \\ credit approval. \end{tabular} & \\ \hline \end{tabular}