Response to the following questions:
1. Explain the purpose of footing and cross-footing the sales journal and tracing the totals to the general ledger.
2. What is the difference between the auditor's approach in verifying sales returns and allowances and that for sales? Explain the reasons for the difference.
3. What audit procedures are most likely to be used to verify accounts receivable written off as uncollectible? State the purpose of each of these procedures.