Purchase transaction details. JGems, a valued customer of DiamondsForever, placed an order for three sapphires of approximately one carat each on November 30, 20X1. Diamonds- Forever recorded a purchase for the three stones on December 5, when they were able to source the required stones from SeptemberStones. SeptemberStones delivered the stones in two separate parcels on December 20 (consisting of one 1.1 carat sapphire) and 14 days later (consisting of two sapphires, each 1.2 carats). In both cases, the sapphires were sold and delivered to JGems two days after taking delivery. In relation to this transaction, you are required to discuss and provide answers to the following five-part question by completing Panel B of Answer Template B, provided in Exhibit 1: What evidence would you need to obtain in order to support each of the following five assertions for this recorded transaction? a. the occurrence assertion-in other words, how do you know that the purchase actually took place b. the completeness assertion-in other words, how do you know that the entire purchase was recorded? c. the accuracy assertion-in other words, how do you know that the details of the purchase, e.g., the purchase amount, were correctly recorded? d. the cut-off assertion - in other words, how do you know that the transaction was recorded as a purchase in the correct accounting period? e. the classification assertion-in other words, how do you know that the purchase was recorded in the proper accounts?