You are auditing the financial statements of a regional medical center that serves a metropolitan area and the surrounding suburban areas. You identify the following situations that could lead to potentially material misstatements in their financial statements:

a. Property, Plant, and Equipment is misstated by about 3 percent.

b. Prepaid Assets is misstated by 20 percent.

c. The Premium on Bonds Payable account has not been amortized in two years.

d. Some year-end transactions were not posted to Accounts Receivable until after the first of the new fiscal year.

e. Accrued Compensation (relating to some bonus compensation plans to the top administrators) has not been adjusted this year to reflect the new liability.

f. Allowance for Uncollectible Accounts has remained steady for the past few years even as revenues have increased 25 percent.

Discuss the quantitative and qualitative materiality issues associated with each of these items. Specifically, do you expect these items to be considered potential material misstatements in the financial statements? Why or why not?