le rial b fro You have obtained the following information to help you perform preliminary in analytical procedures for the payroll account balances. 1. There has been a significant increase in the demand for Tides In's products. The increase in sales was due to both an increase in the average selling price of 2 percent and an increase in units sold that resulted from the increased demand and an increased marketing effort. 2. Even though sales volume increased, there was no addition of executives, factory supervisors, or office personnel. 3. All employees including executives, but excluding commission salespeople, received a 7 percent salary increase starting November 1, 2018. Commission salespeople receive their increased compensation through the increase in sales. 4. The increased number of factory hourly employees was accomplished by recalling employees that had been laid off. They receive the same wage rate