(a) Based on information contained in the cases and an analysis of the balance sheet and income statement for The Bargain Cart, suggest three potential bases and provide rationale for why financial statement users might emphasize the suggested bases. (b) Provide a percentage range for each base that you believe should be used in establishing planning materiality for financial statements as a whole for The Bargain Cart. and provide examples of qualitative factors that the auditor should usually consider when deciding on the materiality percentage to use. (2 points, 1 point for (a) and (b) each)