25. The Sign Shop has $223,000 in its Accrued Payroll account. Se's annual payroll expense for the year ended 12/31/18 is $8,112,000. The final payroll payment occurred on the Employees work 7 days a week. It condrom are strong and tolerable misstatement is $1000, prepare the d ional audit work that should be performed on this account and conclude on the reasonableness (or not) of the Accrued Payroll balance. (8 POINTS) 26. The XYZ Company billing department has decided to assign one employee to each of its customers. This employee will be responsible for granting credit to the entity and then handling the billing. XYZ believes this will result in better customer service, because the entity will only have to deal with one person and that one person will be very familiar with the credit terms. As an auditor, would you agree with XYZ's decision? Explain why or why not. (6 POINTS)