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