Management tracks the number of days over 80 because they have noted in the past that sales per person entering the park increases by 30% when it is over 80. Required: The senior on the audit of Mary Ann's Creamery wants to use analytical procedures as substantive evidence to support the balance in the revenue account. You were asked to complete the following: 1. Identify the factors that are expected to affect the amount of gross revenue for Mary Ann's Creamery. 2. Develop an expectation of the amount of gross revenue (an actual dollar amount) for 2022 based upon the information provided. 3. Assume that the tolerable difference for this account is $300,000 and that the recorded balance is $9,107,491. Based upon your answer to part 2, what would you conclude? What, if any, follow-up procedures would you perform?