Plans or intent to materially affect the carrying value or classification of either assets or liabilities. b. unasserted claims that our lawyer has determined are probable and must be disclosed according to gaap. c. compensating balance or other restrictive arrangements on cash balances. d. agreements to repurchase previously sold assets. e. regulatory agency communications concerning noncompliance with financial reporting practices. f. violations of laws or regulations that should be disclosed in the financial statement or as a basis for loss contingencies. g. capital stock repurchases or options that are reserved for conversions, warrants, etc. regards, brock morton, president bryant industries required: (a) based on this letter, identify at least five other matters that brock morton’s representation letter should specifically confirm. (b) what other problems exist with the letter provided to janet smith?