Case 1 Using the lead schedule of Property, Plant and Equipment prepare the audit work to be performed. Lead Schedule Analysis of PPE For the year ended December 31, 2020 PPE Beginning Additions Disposals Ending Balance Balance 1-1-2020 12-31-2020 Accumula Asset Account No. Beg. Additio Balance 1-1-2020 Land 10.00.01 10,000 2,000 12,000 1,000 Building 11.00.02 20,000 4,000 24,000 2,000 Equipment 12.00.03 30,000 6,000 3,000 33,000 3,000 Furniture 14.00.04 40,000 18,000 2,000 56,000 4,000 2 Total 100,000 30,000 2,000 125,000 10,000 5 2020 Accumulated Depreciation Additions Disposals Ending Beg. Ending Balance Balance Balance 12-31-2020 1-1-2020 12-31- 2020 12,000 1,000 400 1,400 24,000 2,000 1,200 3,200 33,000 3,000 800 3,800 56,000 4,000 2,600 400 6,200 125,000 10,000 5,000 400 14,600