Which of the following types of evidence is not available when using substantive tests of transactions?

Cardinal Company uses the indirect method to prepare its statement of cash flows

Using the following information, complete the worksheet for the year ended December 31, 2016. - Net Income for the year ended December 31,2016 was $49,000 - Depreciation expense for 2016 was $12,000 - During 2016, plant assets with a book value of $10,000 (cost $10,000 and accumulated depreciation $0 ) were sold for $14,000 - Plant assets were acquired for $52,000 cash - Issued common stock for $28,000 - Issued long-term notes payable for $34,000 - Repaid long-term notes payable for $40,000 - Purchased treasury stock for 3,000 - Paid dividends of $10,000 Cardinal Company Spreadsheet for Statement of Cash Flows Year Ended December 31, 2016 Balance 12/31/15 Transaction Analysis Debit Transaction Analysis Credit Balance 12/31/16 Panel A-Balance Sheet: Cash $18,000 $21,000 Accounts Receivable 35,000 31,000 Merchandise Inventory 25,000 53,000 Plant Assets 70,000 112,000 Accumulated Depreciation-Plant Assets (20,000 ) (32,000 ) Total Assets $128,000 $185,000 Accounts Payable 6,000 4,000 Accrued Liabilities 1,000 2,000 Long-term Notes Payable 50,000 44,000 Common Stock 2,000 30,000 Retained Earnings 74,000 113,000 Treasury Stock (5,000 ) (8,000 ) Total Liabilities and Stockholder's Equity $128,000 $185,000 Panel B-Statement of Cash Flows: Cash Flows from Operating Activities: Net Income Adjustments to Reconcile Net Income to Net Cash Provided by Operating Activities: Depreciation Expense-Plant Assets Gain on Disposal of Plant Assets Increase/Decrease in Accounts Receivable Increase/Decrease in Merchandise Inventory Increase/Decrease in Accounts Payable Increase/Decrease in Accrued Liabilities Net Cash Provided by Operating Activities Cash Flows from Investing Activities: Cash Payment for Acquisition of Plant Assets Cash Receipt from Disposal of Plant Assets Net Cash Used for Investing Activities Cash Flows from Financing Activities: Cash Receipt from Issuance of Notes Payable Cash Payment of Notes Payable Cash Receipt from Issuance of Common Stock Cash Payment for Purchase of Treasury Stock Cash Payment of Dividends Net Cash Provided by Financing Activities Net Increase (Decrease) in Cash Total What will be an ideal response

All of the following are key analytical areas of operational capacity, EXCEPT:

A. infrastructure B. equipment C. value chain flow D. technology decisions E. set-up