B. In considering materiality for planning purposes, an auditor believes that misstatements aggregating $10,000 will have a material effect on an entity's income statement, but that misstatements will have to aggregate $20,000 to materially affect the balance sheet. Ordinarily, it is appropriate to design audit procedures that are expected to detect misstatements that aggregate (1) $20,000. (2) $15,000. (3) $10,000. (4) $30,000. Choose the best response and the prepare a summary that support your selection.(20 points)