In considering materiality for planning purposes, an auditor believes that misstatements aggregating $30,000 would have a material effect on an entity's income statement, but that misstatements would have to aggregate $20,000 to materially affect the balance sheet. Ordinarily, it would be appropriate to design auditing procedures to detect misstatements that aggregate. O $10,000 O $20,000 O $30,000 O $50,000