i do need help with this project . all the instructions are below

Account No. Account Location Code Location 100 Cash on hand 100 Dallas 100 Cash on hand 200 Atlanta 100 Cash on hand 300 LA 101 Cash - Operating 0 Corporate 101 Cash - Operating 100 Dallas 101 Cash - Operating 200 Atlanta 101 Cash - Operating 300 LA 102 Cash - Sweep 0 Corporate 103 Cash - Deposits 0 Corporate 110 Short term investment securities 0 Corporate 120 Accounts receivable 100 Dallas 120 Accounts receivable 200 Atlanta 120 Accounts receivable 300 LA 125 Allowance for doubtful accounts 100 Dallas 125 Allowance for doubtful accounts 200 Atlanta 125 Allowance for doubtful accounts 300 LA 130 Stock, Bonds, Mutual Funds 0 Corporate 140 Inventory 0 Corporate 140 Inventory 100 Dallas 140 Inventory 200 Atlanta 140 Inventory 300 LA 150 Notes receivable 0 Corporate 160 Prepaid insurance 0 Corporate 165 Prepaid other expenses 0 Corporate 165 Prepaid other expenses 100 Dallas 165 Prepaid other expenses 200 Atlanta 165 Prepaid other expenses 300 LA 170 Other current assets 0 Corporate 200 Long-term Investment securities 0 Corporate 210 Vehicles 0 Corporate 210 Vehicles 100 Dallas 210 Vehicles 200 Atlanta 210 Vehicles 300 LA 211 Accumulated depreciation - vehicles 0 Corporate 212 Furniture and fixtures 0 Corporate 212 Furniture and fixtures 100 Dallas 212 Furniture and fixtures 200 Atlanta 212 Furniture and fixtures 300 LA 213 Accumulated depreciation - furniture and fixtur 0 Corporate 214 Equipment 0 Corporate 214 Equipment 214 Equipment 214 Equipment 215 Accumulated depreciation - equipment 216 Buildings and Improvements 216 Buildings and Improvements 216 Buildings and Improvements 216 Buildings and Improvements 217 Accumulated depreciation - buildings and imp 218 Land 220 Goodwill 225 Other intangible assets 226 Accumulated amortization - intangible assets 300 Accounts payable 300 Accounts payable 300 Accounts payable 300 Accounts payable 310 Accrued interest expense 320 Withholding taxes payable 320 Withholding taxes payable 320 Withholding taxes payable 320 Withholding taxes payable 330 Accrued wages 330 Accrued wages 330 Accrued wages 330 Accrued wages 340 Unearned revenue 350 Accrued income taxes 360 Deferred tax liability 370 Short-term bank loan payable 375 Mortagage payable 380 Current Portion of Long-Term Debt 380 Current Portion of Long-Term Debt 380 Current Portion of Long-Term Debt 385 Long-Term Debt 385 Long-Term Debt 385 Long-Term Debt 390 Short-term notes payable 395 Long-term notes payable 400 Common stock 410 Additional paid-in capital 100 Dallas 200 Atlanta 300 LA 0 Corporate 0 Corporate 100 Dallas 200 Atlanta 300 LA 0 Corporate 0 Corporate 0 Corporate 0 Corporate 0 Corporate 0 Corporate 100 Dallas 200 Atlanta 300 LA 0 Corporate 0 Corporate 100 Dallas 200 Atlanta 300 LA 0 Corporate 100 Dallas 200 Atlanta 300 LA 0 Corporate 0 Corporate 0 Corporate 0 Corporate 0 Corporate 0 Corporate 100 Dallas 200 Atlanta 0 Corporate 100 Dallas 200 Atlanta 0 Corporate 0 Corporate 0 Corporate 0 Corporate 450 Retained earnings 470 Treasury Stock 500 Sales 500 Sales 500 Sales 500 Sales 505 Sales returns and allowances 505 Sales returns and allowances 505 Sales returns and allowances 505 Sales returns and allowances 600 Cost of Goods Sold 600 Cost of Goods Sold 600 Cost of Goods Sold 600 Cost of Goods Sold 605 Discount received 610 Purchase returns and allowances 700 Advertising Expense 710 Bad debt expense 720 Bank charges 730 Commissions expense 735 Contract labor 740 Delivery expense 745 Postage expense 750 Dues and subscriptions 760 Entertainment expense 770 Insurance expense 775 Rent expense 780 Office expense 785 Repairs expense 790 Payroll Expenses 795 Payroll taxes expense 800 Depreciation Expense 810 Amortization Expense 820 Interest expense 900 Investment income 910 Rental income 920 Interest received 930 Gain (loss) on sale of assets 950 Income taxes expense 0 Corporate 0 Corporate 0 Corporate 100 Dallas 200 Atlanta 300 LA 0 Corporate 100 Dallas 200 Atlanta 300 LA 0 Corporate 100 Dallas 200 Atlanta 300 LA 0 Corporate 0 Corporate 0 Corporate 0 Corporate 0 Corporate 0 Corporate 0 Corporate 0 Corporate 0 Corporate 0 Corporate 0 Corporate 0 Corporate 0 Corporate 0 Corporate 0 Corporate 0 Corporate 0 Corporate 0 Corporate 0 Corporate 0 Corporate 0 Corporate 0 Corporate 0 Corporate 0 Corporate 0 Corporate G/L Account FS Account 100 Cash on hand 100 Cash and Cash Equivalents 100 Cash on hand 100 Cash and Cash Equivalents 100 Cash on hand 100 Cash and Cash Equivalents 101 Cash - Operating 100 Cash and Cash Equivalents 101 Cash - Operating 100 Cash and Cash Equivalents 101 Cash - Operating 100 Cash and Cash Equivalents 101 Cash - Operating 100 Cash and Cash Equivalents 102 Cash - Sweep 100 Cash and Cash Equivalents 103 Cash - Deposits 100 Cash and Cash Equivalents 110 Short term investment securities 100 Cash and Cash Equivalents 120 Accounts receivable 120 Account Receivables, net 120 Accounts receivable 120 Account Receivables, net 120 Accounts receivable 120 Account Receivables, net 125 Allowance for doubtful accounts 120 Account Receivables, net 125 Allowance for doubtful accounts 120 Account Receivables, net 125 Allowance for doubtful accounts 120 Account Receivables, net 130 Stock, Bonds, Mutual Funds 130 Investments 140 Inventory 140 Inventory, net 140 Inventory 140 Inventory, net 140 Inventory 140 Inventory, net 140 Inventory 140 Inventory, net 150 Notes receivable 150 Notes Receivable 160 Prepaid insurance 160 Prepaid Expenses 165 Prepaid other expenses 160 Prepaid Expenses 165 Prepaid other expenses 160 Prepaid Expenses 165 Prepaid other expenses 160 Prepaid Expenses 165 Prepaid other expenses 160 Prepaid Expenses 170 Other current assets 170 Other Current Assets 200 Long-term Investment securities 200 Investments 210 Vehicles 210 Property, Plant, and Equipment 210 Vehicles 210 Property, Plant, and Equipment 210 Vehicles 210 Property, Plant, and Equipment 210 Vehicles 210 Property, Plant, and Equipment 211 Accumulated depreciation - vehicles 220 Accumulated Depreciation 212 Furniture and fixtures 210 Property, Plant, and Equipment 212 Furniture and fixtures 210 Property, Plant, and Equipment 212 Furniture and fixtures 210 Property, Plant, and Equipment 212 Furniture and fixtures 210 Property, Plant, and Equipment 213 Accumulated depreciation - furniture and fi220 Accumulated Depreciation 214 Equipment 210 Property, Plant, and Equipment 214 Equipment 210 Property, Plant, and Equipment 214 Equipment 210 Property, Plant, and Equipment 214 Equipment 210 Property, Plant, and Equipment 215 Accumulated depreciation - equipment 220 Accumulated Depreciation 216 Buildings and Improvements 210 Property, Plant, and Equipment 216 Buildings and Improvements 210 Property, Plant, and Equipment 216 Buildings and Improvements 210 Property, Plant, and Equipment 216 Buildings and Improvements 210 Property, Plant, and Equipment 217 Accumulated depreciation - buildings and 220 Accumulated Depreciation 218 Land 210 Property, Plant, and Equipment 220 Goodwill 230 Goodwill 225 Other intangible assets 240 Intangibles, net 226 Accumulated amortization - intangible asse240 Intangibles, net 300 Accounts payable 300 Accounts Payable 300 Accounts payable 300 Accounts Payable 300 Accounts payable 300 Accounts Payable 300 Accounts payable 300 Accounts Payable 310 Accrued interest expense 310 Accrued Expenses 320 Withholding taxes payable 310 Accrued Expenses 320 Withholding taxes payable 310 Accrued Expenses 320 Withholding taxes payable 310 Accrued Expenses 320 Withholding taxes payable 310 Accrued Expenses 330 Accrued wages 310 Accrued Expenses 330 Accrued wages 310 Accrued Expenses 330 Accrued wages 310 Accrued Expenses 330 Accrued wages 310 Accrued Expenses 340 Unearned revenue 310 Accrued Expenses 350 Accrued income taxes 310 Accrued Expenses 360 Deferred tax liability 320 Deferred Tax Liability 370 Short-term bank loan payable 330 Loan Payable 375 Mortagage payable 360 Long-Term Debt 380 Current Portion of Long-Term Debt 340 Current Portion of Long-Term 380 Current Portion of Long-Term Debt 340 Current Portion of Long-Term 380 Current Portion of Long-Term Debt 340 Current Portion of Long-Term 385 Long-Term Debt 360 Long-Term Debt 385 Long-Term Debt 360 Long-Term Debt 385 Long-Term Debt 360 Long-Term Debt 390 Short-term notes payable 350 Current Portion of Notes Payab 395 Long-term notes payable 370 Notes Payable 400 Common stock 400 Common Stock 410 Additional paid-in capital 410 Additional Paid-In Capital 450 Retained earnings 470 Treasury Stock 500 Sales 500 Sales 500 Sales 500 Sales 505 Sales returns and allowances 505 Sales returns and allowances 505 Sales returns and allowances 505 Sales returns and allowances 600 Cost of Goods Sold 600 Cost of Goods Sold 600 Cost of Goods Sold 600 Cost of Goods Sold 605 Discount received 610 Purchase returns and allowances 700 Advertising Expense 710 Bad debt expense 720 Bank charges 730 Commissions expense 735 Contract labor 740 Delivery expense 745 Postage expense 750 Dues and subscriptions 760 Entertainment expense 770 Insurance expense 775 Rent expense 780 Office expense 785 Repairs expense 790 Payroll Expenses 795 Payroll taxes expense 800 Depreciation Expense 810 Amortization Expense 820 Interest expense 900 Investment income 910 Rental income 920 Interest received 930 Gain (loss) on sale of assets 950 Income taxes expense 450 Retained Earnings 470 Treasury Stock 500 Net Sales 500 Net Sales 500 Net Sales 500 Net Sales 500 Net Sales 500 Net Sales 500 Net Sales 500 Net Sales 600 Cost of Goods Sold 600 Cost of Goods Sold 600 Cost of Goods Sold 600 Cost of Goods Sold 600 Cost of Goods Sold 600 Cost of Goods Sold 700 Selling, General, and Administr 700 Selling, General, and Administr 700 Selling, General, and Administr 700 Selling, General, and Administr 700 Selling, General, and Administr 700 Selling, General, and Administr 700 Selling, General, and Administr 700 Selling, General, and Administr 700 Selling, General, and Administr 700 Selling, General, and Administr 700 Selling, General, and Administr 700 Selling, General, and Administr 700 Selling, General, and Administr 700 Selling, General, and Administr 700 Selling, General, and Administr 800 Depreciation and Amortization 800 Depreciation and Amortization 810 Interest Expense 900 Interest and Investment Incom 910 Other income 900 Interest and Investment Incom 910 Other income 950 Provision for Income Taxes FS SubGroup 1 Current Assets 1 Current Assets 1 Current Assets 1 Current Assets 1 Current Assets 1 Current Assets 1 Current Assets 1 Current Assets 1 Current Assets 1 Current Assets 1 Current Assets 1 Current Assets 1 Current Assets 1 Current Assets 1 Current Assets 1 Current Assets 1 Current Assets 1 Current Assets 1 Current Assets 1 Current Assets 1 Current Assets 1 Current Assets 1 Current Assets 1 Current Assets 1 Current Assets 1 Current Assets 1 Current Assets 1 Current Assets 2 Non-Current Assets 2 Non-Current Assets 2 Non-Current Assets 2 Non-Current Assets 2 Non-Current Assets 2 Non-Current Assets 2 Non-Current Assets 2 Non-Current Assets 2 Non-Current Assets 2 Non-Current Assets 2 Non-Current Assets 2 Non-Current Assets FS Group 1 Assets 1 Assets 1 Assets 1 Assets 1 Assets 1 Assets 1 Assets 1 Assets 1 Assets 1 Assets 1 Assets 1 Assets 1 Assets 1 Assets 1 Assets 1 Assets 1 Assets 1 Assets 1 Assets 1 Assets 1 Assets 1 Assets 1 Assets 1 Assets 1 Assets 1 Assets 1 Assets 1 Assets 1 Assets 1 Assets 1 Assets 1 Assets 1 Assets 1 Assets 1 Assets 1 Assets 1 Assets 1 Assets 1 Assets 1 Assets 2 Non-Current Assets 2 Non-Current Assets 2 Non-Current Assets 2 Non-Current Assets 2 Non-Current Assets 2 Non-Current Assets 2 Non-Current Assets 2 Non-Current Assets 2 Non-Current Assets 2 Non-Current Assets 2 Non-Current Assets 2 Non-Current Assets 2 Non-Current Assets 1 Current Liabilities 1 Current Liabilities 1 Current Liabilities 1 Current Liabilities 1 Current Liabilities 1 Current Liabilities 1 Current Liabilities 1 Current Liabilities 1 Current Liabilities 1 Current Liabilities 1 Current Liabilities 1 Current Liabilities 1 Current Liabilities 1 Current Liabilities 1 Current Liabilities 1 Current Liabilities 1 Current Liabilities 2 Non-Current Liabilities 1 Current Liabilities 1 Current Liabilities 1 Current Liabilities 2 Non-Current Liabilities 2 Non-Current Liabilities 2 Non-Current Liabilities 1 Current Liabilities 2 Non-Current Liabilities 3 Stockholders' Equity 3 Stockholders' Equity 1 Assets 1 Assets 1 Assets 1 Assets 1 Assets 1 Assets 1 Assets 1 Assets 1 Assets 1 Assets 1 Assets 1 Assets 1 Assets 2 Liabilities and Stockholder's Equi 2 Liabilities and Stockholder's Equi 2 Liabilities and Stockholder's Equi 2 Liabilities and Stockholder's Equi 2 Liabilities and Stockholder's Equi 2 Liabilities and Stockholder's Equi 2 Liabilities and Stockholder's Equi 2 Liabilities and Stockholder's Equi 2 Liabilities and Stockholder's Equi 2 Liabilities and Stockholder's Equi 2 Liabilities and Stockholder's Equi 2 Liabilities and Stockholder's Equi 2 Liabilities and Stockholder's Equi 2 Liabilities and Stockholder's Equi 2 Liabilities and Stockholder's Equi 2 Liabilities and Stockholder's Equi 2 Liabilities and Stockholder's Equi 2 Liabilities and Stockholder's Equi 2 Liabilities and Stockholder's Equi 2 Liabilities and Stockholder's Equi 2 Liabilities and Stockholder's Equi 2 Liabilities and Stockholder's Equi 2 Liabilities and Stockholder's Equi 2 Liabilities and Stockholder's Equi 2 Liabilities and Stockholder's Equi 2 Liabilities and Stockholder's Equi 2 Liabilities and Stockholder's Equi 2 Liabilities and Stockholder's Equi 3 Stockholders' Equity 2 Liabilities and Stockholder's Equi 3 Stockholders' Equity 2 Liabilities and Stockholder's Equi 5 Net Sales 5 Net Sales 5 Net Sales 5 Net Sales 5 Net Sales 5 Net Sales 5 Net Sales 5 Net Sales 5 Net Sales 5 Net Sales 5 Net Sales 5 Net Sales 5 Net Sales 5 Net Sales 5 Net Sales 5 Net Sales 6 Cost of Goods Sold 6 Cost of Goods Sold 6 Cost of Goods Sold 6 Cost of Goods Sold 6 Cost of Goods Sold 6 Cost of Goods Sold 6 Cost of Goods Sold 6 Cost of Goods Sold 6 Cost of Goods Sold 6 Cost of Goods Sold 6 Cost of Goods Sold 6 Cost of Goods Sold 7 Selling, General, and Administrat7 Operating Expenses 7 Selling, General, and Administrat7 Operating Expenses 7 Selling, General, and Administrat7 Operating Expenses 7 Selling, General, and Administrat7 Operating Expenses 7 Selling, General, and Administrat7 Operating Expenses 7 Selling, General, and Administrat7 Operating Expenses 7 Selling, General, and Administrat7 Operating Expenses 7 Selling, General, and Administrat7 Operating Expenses 7 Selling, General, and Administrat7 Operating Expenses 7 Selling, General, and Administrat7 Operating Expenses 7 Selling, General, and Administrat7 Operating Expenses 7 Selling, General, and Administrat7 Operating Expenses 7 Selling, General, and Administrat7 Operating Expenses 7 Selling, General, and Administrat7 Operating Expenses 7 Selling, General, and Administrat7 Operating Expenses 8 Depreciation and Amortization 7 Operating Expenses 8 Depreciation and Amortization 7 Operating Expenses 81 Interest Expense 8 Interest and Other (Income) Expe 9 Interest and Investment Income 8 Interest and Other (Income) Expe 91 Other income 8 Interest and Other (Income) Expe 9 Interest and Investment Income 8 Interest and Other (Income) Expe 91 Other income 8 Interest and Other (Income) Expe 95 Provision for Income Taxes 9 Provision for Income Taxes FS Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet 2015 12,000 10,500 4,500 45,322,500 174,000 351,000 126,000 5,740,500 3,150,000 27,505,500 54,417,000 5,821,500 (1,222,500) (2,710,500) (156,000) 69,880,500 40,176,000 2,755,500 9,327,000 1,306,500 9,421,500 1,293,000 2,418,000 228,000 304,500 27,000 20,020,500 58,275,000 12,556,500 279,000 519,000 93,000 (8,443,500) 22,392,000 961,500 1,557,000 492,000 (12,913,500) 150,150,000 2014 13,500 13,000 1,500 43,117,500 162,000 378,000 145,500 270,000 5,389,500 2,872,500 22,240,500 47,388,000 5,892,000 (919,500) (2,871,000) (177,000) 64,020,000 42,675,000 3,436,500 11,298,000 1,321,500 8,847,000 1,267,500 2,202,000 265,500 342,000 33,000 18,730,500 56,077,500 12,309,000 ### 453,000 ### (8,209,500) 22,539,000 931,500 1,300,500 480,000 (12,967,500) 138,198,000 Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet Balance Sheet 228,000 297,000 85,500 (112,350,000) 127,800,000 7,365,000 7,950,000 2,730,000 (25,980,000) 55,560,000 19,561,500 17,073,000 (3,199,500) (79,524,000) (2,845,500) (4,650,000) (940,500) (9,375,000) (14,617,500) (531,000) (943,500) (123,000) (6,052,500) (270,000) (3,450,000) (60,000) (6,588,000) (5,814,000) (23,194,500) (6,000,000) (6,375,000) (4,200,000) (750,000) (1,125,000) (24,000,000) (3,750,000) (6,375,000) (7,500,000) (75,000,000) (7,500,000) (97,500,000) 216,000 309,000 79,500 (103,267,500) 140,116,500 ### ### ### (23,970,000) ### 9,283,500 16,318,500 (2,980,500) (77,468,500) (2,373,000) (5,983,500) (864,000) (9,075,000) (13,924,500) (510,000) (924,000) (118,500) (9,502,500) (255,000) (2,700,000) ### (7,705,500) (5,442,000) (22,564,500) (6,600,000) (3,750,000) ### ### (27,600,000) (4,500,000) (7,500,000) ### ### ### ### Balance Sheet Balance Sheet Income Statement Income Statement Income Statement Income Statement Income Statement Income Statement Income Statement Income Statement Income Statement Income Statement Income Statement Income Statement Income Statement Income Statement Income Statement Income Statement Income Statement Income Statement Income Statement Income Statement Income Statement Income Statement Income Statement Income Statement Income Statement Income Statement Income Statement Income Statement Income Statement Income Statement Income Statement Income Statement Income Statement Income Statement Income Statement Income Statement Income Statement (223,438,500) 3,750,000 (118,587,000) (160,240,500) (443,877,000) (56,577,000) 123,000 177,000 490,500 109,500 84,733,500 110,040,000 309,591,000 40,516,500 (4,828,500) (1,291,500) 14,178,000 14,466,000 27,000 5,622,000 4,077,000 6,466,500 2,673,000 42,000 2,823,000 5,581,500 7,245,000 9,178,500 3,225,000 111,717,000 9,255,000 12,753,000 669,000 8,511,000 (5,770,500) (2,400,000) (1,620,000) 844,500 11,121,000 (204,502,500) ### (143,758,500) (150,406,500) (396,028,500) (47,877,000) 117,000 105,000 499,500 151,500 76,771,500 100,831,500 273,400,500 34,378,500 (4,480,500) (1,218,000) 14,212,500 13,992,000 33,000 5,280,000 3,871,000 5,313,500 2,440,500 39,000 2,868,000 5,275,500 6,831,000 8,971,500 3,135,000 115,479,000 10,393,500 12,597,000 ### 9,946,500 (5,277,000) ### (1,600,500) 675,000 17,011,500 Instructions: Complete yellow fields Planning Materiality Calculation Enter the balance of the Accounting Base you are selecting and identify the base you are using in your team's memo. Choose a percentage 5% Planning Materiality - Tolerable Misstatement - Answer the following two questions in Section 1 of your team's memo: Question: What Accounting Base did you choose and why? Question: What is Tolerable Misstatement and why is it lower than Planning Materiality? Analytical Procedures Exercise - Refer to Latest Syllabus for Due Date This is an individual assignment. You should prepare the assignment on your own and not share your work with others or use the work of others. You are a staff auditor at the prestigious Fuller & Swanquist LLP (\"FullSwan\") and you are working on the 2015 audit of \"I Got Worms\" (IGW), Inc., a pet supply manufacturer that specializes in worm farms. You have been asked by your audit manager to perform a preliminary analytical procedure on IGW's financial statement (FS) accounts as of year-end. IGW has downloaded its unadjusted trial balance into excel for your convenience (see Analytical Procedures Excel Project.xls). Requirements 1. Use Excel's pivot table function to create two distinct pivot tables: (1) for the Balance Sheet; (2) for the Income Statement. You must use the pivot table function, you cannot create the tables manually. The pivot tables should be classified using FS Group, FS Subgroup, and G/L Account columns, and you should include 2015 and 2014 balances. You should finish with 2 separate pivot tables on separate tabs in your Excel document. Name the tabs: Balance Sheet PT and Income Statement PT. Tips (there is plentiful guidance on how to use and design pivot tables on the internet if you need it): - Begin by creating a pivot table based on the trial balance tab - To isolate only the balance sheet accounts on the Balance Sheet PT tab and only the income statement accounts on the Income Statement PT tab use \"FS\" as a filter. - For the balance sheet pivot table, use FS Group, FS SubGroup, and G/L Account as the Row labels. - For the income statement pivot table, use FS Group, FS SubGroup, and G/L Account as the Row labels. - Create FY 2015 and 2014 columns by using \"2015\" and \"2014\" as the values in the pivot table. - To organize the pivot table to look more like financial statements with subtotals, do the following: o In the \"Design\" tab under \"Layout\": click \"Subtotals\" o Select \"Show All Subtotals at Bottom of Group\" - Lastly format numbers in \"Accounting\" number format and no decimal places. - You can customize the column headings by double clicking on the column heading and editing the Custom name. 2. Following FullSwan's Materiality Guidelines (see FullSwan Materiality Guide.doc), determine Planning Materiality (PM) and Tolerable Misstatement (TM). These will help you with your decisions in Step 4 below. A tab has been included in the excel workbook for your benefit. Round PM and TM to the nearest hundred thousand dollars (e.g., $13,100,000). 3. Perform a Horizontal Analysis on the pivot table tabs. This involves calculating a dollar difference, and a percentage difference for 2015 vs. 2014 account balances. These calculations must be done using a formula, not by hand, and the formulas should be adjacent to the pivot table. Format the dollar difference cells using the accounting number format and no decimal places (i.e., $13,827,000). Format the percentage difference cells using one decimal place (i.e., 8.1%). Horizontal Analysis should be performed on both of your pivot tables. Tips: - You can create the Total $ change and Total % change fields one of two ways, either by (1) Cell formulas which are probably most familiar to you (e.g., =H6-I6 etc.) or (2) creating calculated fields using the pivot table analysis tools. The analysis tools are very useful to learn, so there will be 2 bonus points available if you use option 2. - You can customize the column headings by double clicking on the column heading and editing the Custom name. - After completing this step, your pivot tables should look similar to the Exhibit A provided at the end of these instructions. (All numbers are omitted except Cash and Sales which give you an idea of what your columns of numbers will look like) 4. Based on the horizontal analysis prepared in Step 3, identify four G/L accounts or groups of related accounts that you believe are the most important for the auditor to further investigate. Warning: Do not identify \"aggregate\" values or subtotals like \"net income\