Match the following assertions with their associated description: (a) existence or occurrence, (b) completeness, (c) rights and obligations, (d) valuation or allocation, (e) presentation and disclosure. (lo.1) 1. the company has title to the inventory as of the balance sheet date. (c) rights and obligations2. inventory balances exist at the balance sheet date.(a) existence or occurrence3. inventory is properly classified on the balance sheet and disclosed in the notes to the financial statements. (e) presentation and disclosure4. inventory balances include all inventory transactions that have taken place during the period. (b) completeness5. the recorded balances reflect the true underlying economic value of those assets. (d) valuation or allocation
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