$1.$ Assume a $30\%$ tax rate, and the Totals per financial statements provided. Complete the following schedule as per Figure $16\mathrm{.}4($p$\mathrm{.}718)$ in the text. Assume that the Totals per financial statements $($second to bottom row$)$ have appropriately been entered on this schedule from the financial statements.

$2.$ Assume that the client does not intend to record any of the above misstatements and that $4\mathrm{.}0$ percent of income after taxes is considered a material misstatement. Provide the auditor's conclusion in this situation. Only consider the income effect.

$3.$ Assume that the client does intends to record correcting entries for each above misstatement. Provide the auditor's conclusion in this situation.

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