iii. iv. Healesville Sanctuary lodged its tax return late and received a substantial fine. Payment of the fine was not made by the required date, and liability for the amount has not been recorded. The fine was $300 000 (2.75 marks). Some of the toy crocodile products distributed to department stores by Healesville Sanctuary's wholesale operations were incorrectly priced due to a special one-off 'Crocodile Creature Month' discount not being reflected in the price the department stores were charged. These incorrect sales were made on 23 June 2018. The total misstatement arising from the incorrect sales was $14 261 (2.75 marks). A number of senior executives flew to an animal conference in Melbourne. From the airport, they hired cars and parked outside the hotel for three nights, ignoring 'No parking signs. The resulting parking fines were charged against Healesville Sanctuary's meals and entertainment account. The parking fines, totalling $1053, were all due before 30 June 2020 (2.75 marks). Required: For each of the individual statements listed, explain whether the item should be reported to management or is clearly trivial.