4. Assume you are auditing ABC Communities, a publicly-traded real estate company. You are assigned to develop an audit plan for the real estate assets "Building and improvements, net account balance of about $18.8 million as of 12/31. You obtained the following details for this account for the current year. Beginning of year balance Additions during current year Disposals during current year Depreciation this year Ending of year balance Building and improvements 17,151,277 +5,362,980 (3,285,101) (439,881) 18,789,275 (amount per the balance sheet) Develop an audit plan for testing the Building and improvements" account balance as of 12/31. To do so, identify two management assertions that need to be tested. Then, for each management assertion, develop and explain specific audit procedures you would perform to test the assertions