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1. The company's financial statements did not include an accrual for bonuses earned by senior management in 2018 but payable in March 2019. The aggregate bonus amount was $150,000. 2. Equipment originally costing $575,000 that was fully amortized with a remaining residual value of $100,000 was sold for $125,000 on December 29, 2018. The purchaser agreed to pay for the equipment by January 15, 2019. 3. Based on close examination of the client's aged accounts receivable trial balance and correspondence files with customers, the auditor determined that management's allowance for bad debts is overstated by $29,000. 4. Expenses totaling $49,000 associated with the maintenance of equipment were inappropriately debited to the equipment account. 5. Marketing expenses of $62,000 were incorrectly classified as cost of goods sold. 6. The company received new computer equipment on January 3, 2019 that had been ordered and shipped F.O.B. shipping point to Wetherby on December 27, 2018. No entry has been recorded for this purchase, which was financed by a long-term note payable due in full June 30, 2020.Amount of over (under) misstatement in the financial statements Description of Possible Circumstances Pre-Tax Misstatement of Occurrence Assets Liabilities Income EquityThe following items were discovered during the December 31, 2018 audit of the financial statements of Wetherby Corporation: i (Click the icon to view the items.) Required a. Prepare a Summary of Identified Misstatements Audit Schedule using the following format: i (Click the icon to view the format.) b. Planning materiality for the audit of Wetherby financial statements is $75,000 and performance materiality is $50,000. Assuming that Wetherby management does not want to post any of the identified misstatements to the adjustments, what is your conclusion about the financial statements? Requirement a. Prepare a Summary of Identified Misstatements Audit Schedule. (Use parentheses or a minus sign to enter an understatement. Enter a "0" under any column heading that is affected by the potential misstatement, but for which the net effect to its balance is zero. If any other box is not used in the table, leave the box empty; do not enter a zero. Enter an amount for each total, including any zero balances.) Amount of over (under) misstatement in the financial statements Circumstances Pre-Tax Item Description of Possible Misstatement of Occurrence Assets Liabilities Income Equity 2. 3. Did not record sale of assets Did not record purchase of new equipment and related long-term note Inadequate allowance for doubtful accounts 5. Inappropriate capitalization of repairs and maintenance 6 Incorrect classification of expenses Non-accrual of bonus TotalItem Description of Possible Misstatement of Occurrence Assets Liabilities Income Equity 1. 2. 3. Factual 4. Judgmental Projected 5. 6. Total Requirement b. Planning materiality for the audit of Wetherby financial statements is $75,000 and performance materiality is $50,000. Assuming that Wetherby management does not want to post any of the identified misstatements to the adjustments, what is your conclusion about the financial statements? The net effect of the adjustments to the balance sheet and income statement are to the financial statements. Pre-tax income would be the income statement materiality if adjustments are not made. Current assets are misstated by than materiality. Even though the net effect of adjustments to current assets and noncurrent assets is than materiality for total assets, the fact that a major financial statement line item, such as current assets, is misstated by than materiality, the adjustments be made to fairly state the financial statements