Need help with Ty'apollo limited

You are the auditors of Ty apollo Limited, a manufacturing company. You are assigned to complete the test of the expenses and have been presented with the attached schedule of expenses for the year ended March 31,2021 and the comparatives for 2020. The audit supervisor has set the materiality level at $55,000.

Required:

Perform the steps to be carried out in applying analytical procedures to audit the expenses. Prepare the worksheet.

Identify at least five accounts for further investigation and briefly state why and the procedure you will employ in carrying out the investigation.

The part in bold i need help with

Tyapollo Limited
Income Statement Accounts - All Divisions
For the Year Ended March 31, 2021
	2021	2020
	$	$
Sales	153,918,731	148,764,555
Sales Returns and Allowances	184,103	178,518
Cost of Sales	109,284,780	106,255,499
Salaries-Management	2,081,266	2,387,993
Salaries-Office	315,169	296,681
Licensing and certification fees	190,650	172,883
Security	450,603	637,580
Insurance	93,197	103,842
Medical benefits	23,721	29,453
Advertising	162,512	198,009
Business publications	6,989	5,555
Property taxes	22,585	178,009
Bad debts	841,699	1,034,060
Depreciation expense	5,336,783	4,641,982
Accounting fees	273,956	297,777
Salaries-Sales	14,970,669	15,327,777
Wages Rental	491,794	595,389
Wages-Mechanics	1,113,539	1,339,626
Wages-Warehouse	4,891,065	5,340,271
Garbage collection	27,649	29,771
Payroll benefits	2,657,889	2,937,730
Rent- Warehouse	802,855	764,346
Telephone	32,402	45,173
Utilities	262,393	267,005
Postage	89,763	133,518
Linen service	17,282	12,350
Repairs and maintenance	166,985	168,405
Cleaning service	89,800	81,589
Legal service	396,016	190,540
Fuel	186,547	341,192
Travel and entertainment	203,389	103,842
Pension expense	228,555	237,350
Office supplies	149,828	148,340
Miscellaneous	300,188	105,931
Other Expense-Interest	2,181,948	2,299,217
	302,447,300	295,651,758