Isaac, CPA, is auditing Fun Fitness Inc., a calendar-year corporation. He is performing analytical procedures relative to the sales account for Year 2. He also audited the consolidated financial statements for Fun Fitness in Year 1 and issued an unmodified opinion. Isaac has set materiality at $40,000, or 4 percent change for year-over-year comparisons. For each type of analytical procedure, consider the information in the exhibits and: Enter the auditor's calculation/expectation for Year 2. Round all dollar amounts to the nearest dollar and all percentages to the nearest tenth of a percent. Evaluate the reliability of data from which the expectation is developed. Select from the choices available. Selections may be used once, more