Consider the type of information and evidence that should be gathered when completing the substantive testing procedures related to the warranty reserve account at Hamilton. To do so, please ask yourself about the type of information that would be helpful to determine whether the warranty reserve account was fairly stated in the financial statements. How can you be sure that the information is reliable? In addition, how can you be sure that the evidence is appropriate in this situation? Finally, what evidence could be gathered that might disconfirm your belief that the warranty reserve account was fairly stated?