Which TWO of the following substantive procedures provide evidence over the EXISTENCE of t

rade receivables？ (1) Agreeing a sample of goods despatched notes to sales invoices and to the sales ledger (2) Undertaking a receivables circularisation (3) Review of post year-end cash receipts, if these relate to year-end receivables follow through to the sales ledger (4) Recalculating the allowance for uncollectible accounts

A.1 and 3

B.2 and 4

C.2 and 3

D.1 and 4