For the audit of Radline Manufacturing$$ Company, the audit partner asks you to carefully read the new mortgage contract with the First National Bank and abstract all pertinent information. Select the information in a mortgage that is likely to be relevant to the auditor. $($Select all that$$ apply.$)$

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Part $1$

A$.$

Requirements for audit reports or other types of reports on compliance with the agreement

B$.$

The interest rate specified in the agreement

C$.$

Any other$$ requirements, limitations$,$ or agreements specified in the document

D$.$

The name of the previous owner of the property

E$.$

The repayment schedule required by the agreement

F$.$

Assets pledged as collateral or encumbered by the agreement

G$.$

The parties to the agreement

H$.$

The tax depreciation rate of the property purchased

I.

The effective date of the agreement

J$.$

Depreciation method of the property purchased

K$.$

Operating restrictions imposed by the agreement

L$.$

Liquidity restrictions imposed by the agreement

M$.$

The amounts included in the agreement

N$.$

The value of the property$$ traded$-$in

O$.$

The value of the property purchased as estimated by management

P$.$

Purchase restrictions imposed by the agreement

Q$.$

The definition and terms of default

R$.$

Prepayment options and penalties specified in the agreement