a. What factors should Ling consider in setting performance materiality for the asset accounts? b. Explain why Ling set performance materiality for cash at the lowest amount. c. Explain why Ling set performance materiality for inventory at a lower amount as compared to accounts receivable, PP&E, and other assets. d. Explain why Ling set performance materiality for accounts receivable at the highest amount. e. Does setting materiality at a lower level result in collecting more or less audit evidence (as compared to setting materiality at a higherlevel)?