Fill the blank spaces in the table belows (Types of Assertions and Specific Management Accrtions) Statement/Audit Procedure a) b) () d) c) D) h i) D) Walk around the client's warehouse to ensure that all inventory has been included in the final inventory count. Walk around the client's premises to ensure that recorded "plant and equipment" are physically present. Recorded "sales are for actual shipments made to leptimate customers. Legal fees incurred throughout the year are included in "Professional Fees Expenses and excluded from "Repairs and Maintenance Expenses" "Expenses" that were incurred around year-end have been recorded in the proper period. The portion of a "bank loan" that is due within one year is properly included as a current liability. Obtain the closing stock prices for the client's various "available for sale investments and ensure that the appropriate adjusting journal entries (to record the investments at fair value) have been made. Amounts recorded in respect of the "payroll expense" throughout the year have been recorded i appropriately in the various line items on the income statement. Obtain the client's vendor invoice files and re- compute the client's FIFO cost for inventory. Visit the warehouse and look for any indication of obsolete or dow moving "inventory" Type of Assertion (clases of transactions, account balance or presentation and disclosure) Specdic Management Assertion that is Primarly involved​