12-20 LOS The audit senter has asked you to perform analytical pro morded depreciation expense of the delivery equipment of a die cedures to obtain substantive evidence on the reasonableness of estimated useful life is six years. Estimated salvage value is 10% Changes in the account occurred pretty evenly during the year. The original cost. Straight-line depreciation is used. Additional informe por of fraude non includes: Delivery Equipment (per General Ledger) Beginning balance $380,500 Additions 154,000 Disposals (95,600) Ending balance S438,900 Current year depreciation expense per books = $60,500 2. Based on this information, develop an expectation of the amount of depreciation expense for the year as part of a reasonableness test. b. Does the recorded depreciation expense seem acceptable? What additional information might you need to make this determina- tion? Explain. c. What is the impact of the result of this analytical procedure on other substantive procedures that the auditor may perform