Atlas Company is a small refinery owned by several individuals who are not active in its management. To supply them with reliable information about the company's operations for the year, you are requested to prepare a report on accompanying information in connection with this year's audit. You are asked specifically to include the following items in your report.

a. An aged trial balance of accounts receivable as of the end of the year.

b. An analysis of the allowance for doubtful accounts for the year and your conclusion as to its adequacy.

c. An analysis of insurance coverage at the end of the year and your recommendation for any changes.

d. An analysis of the major additions to property and equipment for the year and a description of the procedures you used to audit the additions.

e. An analysis of accrued liabilities at the end of the year and a comment regarding the income tax returns subject to review by the IRS.

f. A schedule showing the percentage of the total outstanding common stock owned by each stockholder of record as shown in the stock book.

g. Your comments as to why revenues increased during the year.

Discuss the appropriateness of including each of these matters in your report on accompanying information.