Which of the following would not be considered an analytical procedure?

(A) Estimating payroll expense by multiplying the number of employees by the average hourly wage rate and the total hours worked.

(B) Projecting an error rate by comparing the results of a statistical sample with the actual population characteristics.

(C) Computing accounts receivable turnover by dividing credit sales by the average net receivables.

(D) Developing the expected current year sales based on the sales trend of the prior five years.