Match Each of the Following Controls with the Assertion for Long-Term

Multiple Choice

Match each of the following controls with the assertion for long-term debt that it supports.
-A subsidiary ledger is maintained that contains information about all the long-term debt and the amount recorded in this ledger is reconciled to the general ledger

A) Classification
B) Accuracy, Valuation, and Allocation 
C) Completeness
D) Occurrence and Authorization