Given Options :

Payroll exp.

Property, plant & Equipment

Trade Receivable

From the dropdown menu, select the corroborative evidence that would result from performing each analytical procedure: Analytical Procedure Corroborative Evidence Review the reasonableness of the depreciation expense by referring to the previous year's balance and the effects of acquisitions and disposals Compare the current period's receivables as a percentage of net sales with prior periods' percentages, and consider the reasonableness of the current period's percentage in relation to current economic conditions, credit policies, and collectability Compare payroll tax expenses with the annual payroll times the statutory tax rates