An auditor has conducted a comparative analytical review for Bogsworth Company and has found significant differences in the following accounts:

Fixed assets Accumulated depreciation Accounts receivable Accrued liabilities Shareholders' capital Cost of goods sold Gross profit Advertising expenses Salespeople's commissions Required For each of the accounts:

a. Specify a ratio that could be used to analyze the account.

b. Specify whether the auditor's expectation should be either "no difference anticipated" or "difference anticipated" when a company is experiencing gradual sales growth.

c. Explain how the auditor's expectations in

(b) would be developed.