Complete the analytical procedure.

F H Percent Change (Ro Change/P> C D B E F G 4 Preliminary Analytical Procedures Audited Unaudited 5 2019 2020 Rrw Change 6 Account 7 D (CY.PN Account Description (Audited) Unaudited) 8 10100 Cash on Hand 9 10200 Regular Checking Account 10 10300 Payroll Checking Account 11 10400 Savings Account 12 11000 Accounts Receivable 13 11400 Other Receivables 14 11500 Allowance for Doubtful Accounts 15 12000 Inventory 16 12300 Reserve for Inventory Obsolescence 17 14100 Prepaid Insurance 18 14200 Prepaid Rent 19 14300 Office Supplies 20 14400 Notes Receivable Current 21 14700 Other Current Assets 22 15000 Land 23 15100 Buildings and Land improvements 24 15200 Machinery Equipment Office Fumature 25 17000 Accum Depreciation 26 19000 Investments 27 19900 Other Noncurrent Assets 28 20000 Accounts Payable 29 23100 Sales Tax Payable 30 23200 Wages Payable 31 23300 FICA Employee Withholding 32 23350 Medicare Withholding 33 23400 Federal Payroll Tees Payable 34 23500 FUTA Tas Payable 35 23600 State Payroll Taxes Payable 36 23700 SUTA Tax Payable 37 23800 FICA Employer Withholding 38 23900 Medicare Employer Withholding 39 24100 Line of Credit 40 34200 Current Portion Long Term Debt 41 24700 Other Current Les 42 27000 Notes Payable Noncurrent 43 39003 Common Stock 44 39004 Paid in Capital 45 46 40000 Sales 47 41000 Sales Returns Instructions A-1 PBC 2019 Triallar 39005 Retained Eaming 8-9 Audit Program B7 - F G H D E 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 B 41000 Sales Returns 42000 Warranty Expense 45000 Income from Investments 46000 Interest Income 47000 Miscellaneous Income 50010 Cost of Goods Sold 57500 Freight 60000 Advertising Expense 61000 Auto Expenses 62000 Research and Development 64000 Depreciation Expense 61500 Warehouse Salaries 65000 Property Tax Expense 66000 Legal and Professional Expense 67000 Bad Debt Expense 68000 Insurance Expense 70000 Maintenance Expense 70100 Utilities 70110 Phone 70120 Postal 71000 Miscellaneous Office Expense 72000 Payroll Tax Exp 73000 Pension Profit Sharing Plan Ex 78600 Controllers' Cleaming Account 74000 Rent or Lease Expense 77500 Administrative Wages Expense 78000 Interest Expense 78500 Income Tax Expense - Federal 78510 Income Tax Expense - State 80000 Loss on Legal Settlement F H Percent Change (Ro Change/P> C D B E F G 4 Preliminary Analytical Procedures Audited Unaudited 5 2019 2020 Rrw Change 6 Account 7 D (CY.PN Account Description (Audited) Unaudited) 8 10100 Cash on Hand 9 10200 Regular Checking Account 10 10300 Payroll Checking Account 11 10400 Savings Account 12 11000 Accounts Receivable 13 11400 Other Receivables 14 11500 Allowance for Doubtful Accounts 15 12000 Inventory 16 12300 Reserve for Inventory Obsolescence 17 14100 Prepaid Insurance 18 14200 Prepaid Rent 19 14300 Office Supplies 20 14400 Notes Receivable Current 21 14700 Other Current Assets 22 15000 Land 23 15100 Buildings and Land improvements 24 15200 Machinery Equipment Office Fumature 25 17000 Accum Depreciation 26 19000 Investments 27 19900 Other Noncurrent Assets 28 20000 Accounts Payable 29 23100 Sales Tax Payable 30 23200 Wages Payable 31 23300 FICA Employee Withholding 32 23350 Medicare Withholding 33 23400 Federal Payroll Tees Payable 34 23500 FUTA Tas Payable 35 23600 State Payroll Taxes Payable 36 23700 SUTA Tax Payable 37 23800 FICA Employer Withholding 38 23900 Medicare Employer Withholding 39 24100 Line of Credit 40 34200 Current Portion Long Term Debt 41 24700 Other Current Les 42 27000 Notes Payable Noncurrent 43 39003 Common Stock 44 39004 Paid in Capital 45 46 40000 Sales 47 41000 Sales Returns Instructions A-1 PBC 2019 Triallar 39005 Retained Eaming 8-9 Audit Program B7 - F G H D E 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 B 41000 Sales Returns 42000 Warranty Expense 45000 Income from Investments 46000 Interest Income 47000 Miscellaneous Income 50010 Cost of Goods Sold 57500 Freight 60000 Advertising Expense 61000 Auto Expenses 62000 Research and Development 64000 Depreciation Expense 61500 Warehouse Salaries 65000 Property Tax Expense 66000 Legal and Professional Expense 67000 Bad Debt Expense 68000 Insurance Expense 70000 Maintenance Expense 70100 Utilities 70110 Phone 70120 Postal 71000 Miscellaneous Office Expense 72000 Payroll Tax Exp 73000 Pension Profit Sharing Plan Ex 78600 Controllers' Cleaming Account 74000 Rent or Lease Expense 77500 Administrative Wages Expense 78000 Interest Expense 78500 Income Tax Expense - Federal 78510 Income Tax Expense - State 80000 Loss on Legal Settlement