In this mini case, determine overall materiality and performance materiality amounts for all balance sheet accounts of Dunkin Donuts for the year of 2020. Describe the metrics used to determine materiality and your rationale. Hint: Use 1% of total revenues to determine overall materiality and 75% of overall materiality to determine performance materiality.

I already got an answer for overall materiality based on 1% of the total revenue which was $235,180,000. And $176,385,000 for the Performance materiality.

My question is how do I create the Allocation of Materiality: Tolerable Misstatement Statement giving the accounts' amounts on the balance sheet above? (can you please provide me with the math calculations for each account)

Breakdown 9/30/2020 9/30/2019 Total Assets 29,374,500 19,219,600 Current Assets 7,806,400 5,653,900 > Cash, Cash Equivalents & S... 4,632,100 2.757,100 > Receivables 1,395,400 1,020,300 > Inventory 1,551,400 1,529,400 Prepaid Assets 227.500 347,100 > Total non-current assets 21,568,100 13,565,700 Total Liabilities Net Minority Int... 37,173,900 25,450,600 > Current Liabilities 7,346,800 6,168,700 > Total Non Current Liabilities ... 29,827,100 19,281,900 -7,799,400 -6,231,000 Total Equity Gross Minority Inte... > Stockholders' Equity Minority Interest -7,805,100 -6,232,200 5,700 1,200 Total Capitalization 6,854,500 4,934,800 Common Stock Equity -7,805,100 -6,232,200 Capital Lease Obligations 8,910,500 Net Tangible Assets -11,954,400 - 10,504,800 Working Capital 459,600 -514,800 Invested Capital 8,543,200 4,934,800 Tangible Book Value -11,954,400 -10,504,800 Total Debt 25,258,800 11,167,000 Net Debt 11,997,400 8,480,400 Share Issued 1.173,300 1,184,600 Ordinary Shares Number 1,173,300 1,184,600 Breakdown 9/30/2020 9/30/2019 Total Assets 29,374,500 19,219,600 Current Assets 7,806,400 5,653,900 > Cash, Cash Equivalents & S... 4,632,100 2.757,100 > Receivables 1,395,400 1,020,300 > Inventory 1,551,400 1,529,400 Prepaid Assets 227.500 347,100 > Total non-current assets 21,568,100 13,565,700 Total Liabilities Net Minority Int... 37,173,900 25,450,600 > Current Liabilities 7,346,800 6,168,700 > Total Non Current Liabilities ... 29,827,100 19,281,900 -7,799,400 -6,231,000 Total Equity Gross Minority Inte... > Stockholders' Equity Minority Interest -7,805,100 -6,232,200 5,700 1,200 Total Capitalization 6,854,500 4,934,800 Common Stock Equity -7,805,100 -6,232,200 Capital Lease Obligations 8,910,500 Net Tangible Assets -11,954,400 - 10,504,800 Working Capital 459,600 -514,800 Invested Capital 8,543,200 4,934,800 Tangible Book Value -11,954,400 -10,504,800 Total Debt 25,258,800 11,167,000 Net Debt 11,997,400 8,480,400 Share Issued 1.173,300 1,184,600 Ordinary Shares Number 1,173,300 1,184,600