Your team is conducting an audit of the financial statements of ALBERTINA CORPORATION for 2020. During your audit of the Balance Sheet Account Marketable Securities - Available for Sale, you were provided by Management with the following list of securities: ALBERTINA CORPORATION Schedule of Marketable Securities December 31, 2020 Market Value at December 31, 2020 10,000 Shares of Microsoft Corporation $599,100 6,000 Shares of General Motors Corporation $216,500 8,000 Shares of Beta Corporation Not publicly traded Notes: To value the shares of Beta Corporation, a privately held company, Management employed a securities valuation firm. The methods of valuation chosen and assumptions made by the securities valuation firm were highly contentious issues among your team, the valuation firm and Management during the audit, The valuation of these shares are material. Your materiality threshoid is $100,000. REQUIREMENT: Write a work paper for your audit of the Marketable Securities - Available for Sale account. Provide a detailed description of the procedures you employed, the evidence you gathered and the issue(s) you addressed. Note: Your work paper is expected to include the applicable words, terms and phrases commonly used in the auditing profession.