2.1 Instructions: In order to better understand whether the number of Total Passengers in 20X5 (as reported by Coliseum) is reasonable, develop a quick estimate of the maximum number of passengers possible during 20X5. In other words, how many passengers could ride on the Reel Wheel if every passenger car was filled to capacity for the entire year? In addition to documenting maximum capacity, show how many passengers would have experienced the Reel Wheel if it ran at 75 percent, 50 percent, and 25 percent of maximum capacity. Refer to the client data you requested, and document the percentage of total capacity that the clients reported number represents. Based upon your capacity calculations, does the number of reported passengers seem reasonable?

Colisum Entertainment Substantive Analytical Procedure - Ticket Sales Revenue: The Reel Wheel Year-end Audit: December 31, 205 Coliseum Entertainment Substantive Analytical Procedure - Ticket Sales Revenue: The Reel Wheel Year-end Audit: December 31, 205 20X5 Ticket Sales Data for "The Reel Wheel" [Provided by Client] Coliseum Entertainment Workpaper (WP) ID: A.01 Substantive Analytical Procedure - Ticket Sales Revenue: The Reel Wheel Date: Year-end Audit: December 31, 205 Prepared By: 20X5 Unaudited Account Balance (Ticket Sales Revenue) 20X5 Summary Information \& Data for "The Reel Wheel" Notes - Where noted, data is verified at multiple sources (e.g., PBC, RW). - The Reel Wheel sells some tickets to wholesalers - such as third-party travel websites - if booked as part of a travel package that includes a stay at a Coliseum hotel. - Although not specifically listed on the RW website, prices for Las Vegas locals (Photo ID required) are 40% off of Regular Adult (Day, Night) prices. No additional summer discount apply for locals. Tickmark Legend PBC Provided by client (Coliseum Entertainment) RW Sourced from Reel Wheel public website Colisum Entertainment Substantive Analytical Procedure - Ticket Sales Revenue: The Reel Wheel Year-end Audit: December 31, 205 Coliseum Entertainment Substantive Analytical Procedure - Ticket Sales Revenue: The Reel Wheel Year-end Audit: December 31, 205 20X5 Ticket Sales Data for "The Reel Wheel" [Provided by Client] Coliseum Entertainment Workpaper (WP) ID: A.01 Substantive Analytical Procedure - Ticket Sales Revenue: The Reel Wheel Date: Year-end Audit: December 31, 205 Prepared By: 20X5 Unaudited Account Balance (Ticket Sales Revenue) 20X5 Summary Information \& Data for "The Reel Wheel" Notes - Where noted, data is verified at multiple sources (e.g., PBC, RW). - The Reel Wheel sells some tickets to wholesalers - such as third-party travel websites - if booked as part of a travel package that includes a stay at a Coliseum hotel. - Although not specifically listed on the RW website, prices for Las Vegas locals (Photo ID required) are 40% off of Regular Adult (Day, Night) prices. No additional summer discount apply for locals. Tickmark Legend PBC Provided by client (Coliseum Entertainment) RW Sourced from Reel Wheel public website