Which of the Following Is a Key Substantive Test of Transactions

Which of the following is a key substantive test of transactions for the long-term debt and owner's equity process?

A) obtain an analysis of notes payable,long-term debt,and lines of credit that are included in the financial statements
B) obtain an analysis of notes payable,long-term debt,and lines of credit that originated during the year under audit
C) obtain an analysis of the activity in the capital stock accounts,including opening balances,closing balances,and all transactions recorded in the capital stock accounts during the year
D) obtain an analysis of accounts payable,notes payable,long-term debt,and lines of credit that originated during the year under audit
E) both A and B
F) both B and C
G) both D and E