2. Planning: Assessing Audience Needs For each communication task that follows, write brief answers to three questions: Who is the audience? What is the audience's general attitude toward my subject? What does the audience need to know? A final-notice collection letter from an appliance manufacturer to an appliance dealer that is 3 months behind on payments, sent 10 days before initiating legal collection procedures An advertisement for smartphones A proposal to top management, suggesting that the four sales regions in the United States be combined into just two regions Fliers announcing reduced rates for chimney cleaning or repairs, to be attached to doorknobs in the neighborhood A cover letter sent along with your rsum to a potential employer A website that describes the services offered by a consulting firm that helps accounting managers comply with government regulations.