[togrul1992]

For the 2nd question, the answer is “yes, you should”. Even if your explaination perfectly indicates which assertion has been covered, examiner may not give you full mark because of you not writing it down. Writing that sentence would not take more than 5 seconds of your time anyway 🙂 So I would strongly recommend to write it down.

For the 1st question, can you be more specific? what procedure of receivables they have listed?

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