The Key Substantive Tests of Balances for the Long-Term Debt

The key substantive tests of balances for the long-term debt and owner's equity process include

A) obtain a listing of the ending balance of notes payable,long-term debt,and lines of credit
B) obtain a listing of transactions in the capital stock accounts
C) obtain a schedule showing the transactions in the retained earnings account and the accumulated other comprehensive income
D) obtain a listing of the beginning balance of notes payable,long-term debt,and lines of credit
E) obtain a schedule showing the ending balance in the retained earnings account and the accumulated other comprehensive income
F) both A and B
G) both A and E
H) both C and D