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can you please help me to do a comparative balance sheet, income statement and calculation of materiality .

Apollo Shoes, Inc Trial Balance (Audited) 31-Dec-19 PBC A-T Credit 0 0 Debit $1.987.28 $198.116.52 $0.00 $3,044,958.13 $16,410,902.71 0 $18,825,205.24 0 $743,314.38 $200,000.00 $7,406.82 0 0 0 $1,262,819.88 0 $3,012,000.00 0 0 0 0 0 0 0 0 $117,000.00 $623,905.92 $433,217.10 0 $572,691.08 $53,840.59 0 0 0 Account ID Account Description 10100 Cash on Hand 10200 Regular Checking Account 10300 Payroll Checking Account 10400 Savings Account 11000 Accounts Receivable 11500 Allowance for Doubtful Accounts 1 2000 Inventory - Spotlight 12300 Reserve for Inventory Obsolescence 14100 Prepaid Insurance 14200 Prepaid Rent 14300 Office Supplies 14400 Notes Receivable-Current 14700 Other Current Assets 15000 Land 15100 Buildings and Land Improvements Machinery, Equipment, Office 15200 Furniture 17000 Accum. Depreciation 19000 Investments 19900 Other Noncurrent Assets 20000 Accounts Payable 23100 Sales Tax Payable 23200 Wages Payable 23300 FICA Employee Withholding 23350 Medicare Withholding 23400 Federal Payroll Taxes Payable 23500 FUTA Tax Payable 23600 State Payroll Taxes Payable 23700 SUTA Tax Payable 23800 FICA Employer Withholding 23900 Medicare Employer Withholding 24100 Line of Credit 24200 Current Portion Long-Term Debt 24700 Other Current Liabilities 27000 Notes Payable-Noncurrent 39003 Common Stock 39004 Paid-in Capital 39005 Retained Earnings 40000 Sales 41000 Sales Returns 42000 Warranty Expense 45000 Income from Investments 46000 Interest Income 47000 Miscellaneous Income 50010 Cost of Goods Sold 57500 Freight 0 0 0 0 0 0 0 0 0 $164,000.00 0 0 $4,633,118.09 $0.00 $29,470.32 $1,318.69 $583.99 $6,033.01 0 $2,815.47 0 $1,318.69 $583.99 $10,000,000.00 0 0 0 $8,105,000.00 $7,423,000.00 $2,219,120.65 $246,172,918.44 0 0 $0.00 $204,302.81 $0.00 0 0 0 0 0 0 0 0 0 0 $4,497,583.20 $1,100,281.48 0 0 0 $141,569,221.61 $4,302,951.46 60000 Advertising Expense 61000 Auto Expenses 62000 Research and Development 64000 Depreciation Expense 64500 Warehouse Salaries 65000 Property Tax Expense 66000 Legal and Professional Expense 67000 Bad Debt Expense 68000 Insurance Expense 70000 Maintenance Expense 70100 Utilities 70110 Phone 70120 Postal 71000 Miscellaneous Office Expense 72000 Payroll Tax Exp 73000 Pension/Profit-Sharing Plan Ex 74000 Rent or Lease Expense 77500 Administrative Wages Expense 78000 Interest Expense 78500 Income Tax Expense - Federal 78510 Income Tax Expense - State 80000 Loss on Legal Settlement $897,140.01 $208,974.39 $31,212,334.17 $133,000.00 $4,633,383.82 $80,495.32 $3,605,133.96 $1,622,425.99 $853,942.65 $61,136.04 $135,642.99 $76,373.78 $128,033.21 $17,023.27 $1,550,989.06 $3,000,000.00 $2,603,485.87 $16,875,305.98 $875,000.00 $2,365,000.00 $429,000.00 $19,172,000.00 $283,238,404.03 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 - 0 $283,238,404.03 Apollo Shoes, Inc Preclosing Trial Balance 31-Dec-20 PBC A-2 Account ID Account Description Credit Amt 10100 Cash on Hand Debit Amt $ 2,275.23 $ 557,125.92 10200 Regular Checking Account 10300 Payroll Checking Account 10400 Savings Account 11000 Accounts Receivable $ 3,645,599.15 $ 51,515,259.98 $ 1,250,000.00 11400 Other Receivables 11500 Allowance for Doubtful Accounts $ 1,239,009.75 12000 Inventory $ 67,724,527.50 $ 846,000.00 12300 Reserve for Inventory Obsolescence $ 3,424,213.78 14100 Prepaid Insurance 14200 Prepaid Rent $ 8,540.00 14300 Office Supplies 14400 Notes Receivable-Current 14700 Other Current Assets 15000 Land 15100 Buildings and Land Improvements Machinery, Equipment, Office 15200 Furniture 117,000.00 $ 674,313.92 $ 2,929,097.13 17000 Accum. Depreciation 610,000.00 19000 Investments $ 1,998,780.39 $ 53,840.59 19900 Other Noncurrent Assets $ 1,922,095.91 20000 Accounts Payable 23100 Sales Tax Payable 23200 Wages Payable 23300 FICA Employee Withholding 23350 Medicare Withholding $ 8,439.65 $ 11,414.99 $ 118,086.12 23400 Federal Payroll Taxes Payable 23500 FUTA Tax Payable $ 55,106.86 23600 State Payroll Taxes Payable 23700 SUTA Tax Payable 23800 FICA Employer Withholding 23900 Medicare Employer Withholding $ 8,439.65 $ 11,414.99 $ 44,403,000.00 24100 Line of Credit 24200 Current Portion Long-Term Debt 24700 Other Current Liabilities 27000 Notes Payable-Noncurrent 39003 Common Stock $ 12,000,000.00 $ 8,105,000.00 $ 7,423,000.00 $ 6,590,483.64 $ 242,713,452.88 39004 Paid-in Capital 39005 Retained Earnings 40000 Sales $ 11,100,220.89 41000 Sales Returns 42000 Warranty Expense 1,158,128.47 45000 Income from Investments 46000 Interest Income 1,426,089.31 $ 131,881.46 $ 2,166,000.00 47000 Miscellaneous Income 50010 Cost of Goods Sold $ 130,196,645.26 $ 4,240,263.09 $ 1,036,854.01 57500 Freight 60000 Advertising Expense Prepared by Reviewed by Apollo Shoes, Inc Preliminary Analytical Procedures Audited 2019 Account Description (Audited) Percent Change (Raw Change/PY) Cash on Hand $1,987.28 14% Regular Checking Account Payroll Checking Account $198.116.52 $0.00 Unaudited 2020 (Unaudited) $ 2,275.23 $ 557,125.92 $0.00 $ 3,645,599.15 $ 51,515,259.98 $ 1,250,000.00 181% #DIV/0! Savings Account $3,044,958.13 20% Accounts Receivable $16,410,902.71 214% Other Receivables $0.00 Raw Change (CY-PY) $ 287.95 S 359,009.40 S $ 600,641.02 S 35,104,357.27 $ 1,250,000.00 $ 23,810.13 S 48,899,322.26 $ 2,166,000.00 S 2,680,899.40 S (200,000.00) S 1,133.18 #DIV/0! Allowance for Doubtful Accounts (S1,262,819.88) -2% ($1,239,009.75) $ 67,724,527.50 Inventory $18,825,205.24 260% Reserve for Inventory Obsolescence ($3,012.000.00) -72% (5846,000.00) $ 3,424,213.78 $ Prepaid Insurance $743,314.38 361% Prepaid Rent $200,000.00 -100% Office Supplies $7,406.82 $ 8,540.00 $ 15% Notes Receivable-Current $0.00 $ #DIV/0! $ Other Current Assets $0.00 $ #DIV/0! Land $117,000.00 S 0% $623,905.92 $ 117,000.00 $ 674,313.92 $ 2,929,097.13 8% Buildings and Land Improvements Machinery, Equipment, Office Furniture $433,217.10 576% 50,408.00 S 2,495,880.03 $ (446,000.00) $ 1,426,089.31 ($164,000.00) Accum. Depreciation 272% Investments $572,691.08 (5610,000.00) $ 1,998,780.39 $ 53,840.59 249% $53,840.59 Other Noncurrent Assets 0% Accounts Payable Sales Tax Payable ($4,633,118.09) $0.00 ($1,922,095.91) $0.00 -59% #DIV/0! $0.00 ($29,470.32) -100% Wages Payable S S 2,711,022.18 S $ 29,470.32 $ (7,120.96) $ (10,831.00) $ FICA Employee Withholding 540% ($1,318.69) ($8,439.65) Medicare Withholding Federal Payroll Taxes Payable (S583.99) ($6,033.01) ($11,414.99) (S118,086.12) 1855% 1857% FUTA Tax Payable (112,053.11) 50.00 $0.00 #DIV/0! Suite Payroll Taxes Payable SUTA Tax Payable 152.815 47) 50.00 (555.10686) $0.00 1857% #DIV/0! FICA Employer Withholding (51,318.60) (58.41965) 540 Medicare Employer Withholding (558399) ($11.41499) 1855% Line of Credit Current Portion Long-Term Debt Other Current Liabilities ($10,000,000.00) $0.00 50.00 (544,403,000.00 $0.00 $0.00 #DIV/0! #DIV/O #DIV/0! Notes Payable-Noncurrent Common Stock Puid-in Capital S0.00 (58.105,000.00) (57,423,000.00) ($12,000,000.00) (58,105,000.00) ($7,423,000,00) 0% 0% Retained Earnings (52.219.120.65) (56,590,483.64) 197% Sales (5246,172,918.44) Sales Returns $4,497,583.20 (S242,713,452.88) $ 11,100,220.89 $ 1,158,128.47 147 Warranty Expense $1,100.281.48 5% Income from Investments $0.00 (S1,426,089 31) #DIV/0! Interest Income ($204,302.81) $ (52,291.39) $ $ (7.120.96) $ (10.831.00) $ (34.403,000.00) s $ S (12,000,000,00) S S S (4,371,362.99) S 3,459,465.56 S 6,602,637.69 S 57.846,99 $ (1,426,089.31) $ 72,421.35 S (2,166,000.00) S (11,372,576.35) S (62,688.37) S 139,714.00 S 1.528.41 S (30,683,463.73) S 313,000.00 $ 87,331.74 S 18.837.13 S 1,308,090.49 S (1,622,425.99) S (817,835.73) S (25,633.17) (S131,881.46) -35% Miscellaneous Income $0.00 #DIV/0! Cost of Goods Sold $141,569,221.61 -8% Freight S4,302,951.46 -1% Advertising Expense $897,140.01 16% Auto Expenses $208,974.39 1% ($2,166,000.00) $ 130,196,645.26 $ 4,240,263.09 $ 1,036,854.01 $ 210,502.80 $ 528,870.44 $ 446,000.00 S 4,720,715.56 $ 99,332.45 $ 4,913,224.45 $ Research and Development $31,212,334.17 -98% Depreciation Expense $133,000.00 235% Warehouse Salaries $4,633,383.82 206 Property Tax Expense $80.495.32 23% Legal and Professional Expense $3,605,133.96 36% Bad Debt Expense $1,622,425.99 -100% Insurance Expense $853,942.65 -96% $ 36,106.92 $ 35,502.87 Maintenance Expense $61,136.04 -42% Utilities $135,642.99 1% Phone $76,373.78 -31% Postal $128,033.21 $ 137,332.18 $ 52,599.02 $ 77,803.61 $ 24,891.82 $ 1,577,811.85 $ 3,630,375.80 -39% Miscellaneous Office Expense $17,023.27 46% Payroll Tax Exp $1,550,989.06 2% Pension/Profit-Sharing Plan Ex $3,000,000.00 21% Controllers' Clearning Account 0 S 1,689.19 S (23,774.76) S (50,229.60) S 7,868.55 S 26,822.79 $ 630,375.80 S (330,375.80) S (1,396,911.87) $ (678,080.55) S 1,716,736.50 $ 6,535,000.00 $ 2,671,000.00 $ (19,172,000.00) #DIV/0! Rent or Lease Expense $2,603,485.87 -54% Administrative Wages Expense $16,875,305.98 -4% (S330,375.80) $ 1,206,574.00 $ 16,197,225.43 $ 2,591,736.50 $ 8,900,000.00 $ 3,100,000.00 Interest Expense $875,000.00 196% Income Tax Expense - Federal $2,365,000.00 276% Income Tax Expense - State $429,000.00 623% Loss on Legal Settlement $19,172,000.00 $0.00 -100% Apollo Shoes, Inc Trial Balance (Audited) 31-Dec-19 PBC A-T Credit 0 0 Debit $1.987.28 $198.116.52 $0.00 $3,044,958.13 $16,410,902.71 0 $18,825,205.24 0 $743,314.38 $200,000.00 $7,406.82 0 0 0 $1,262,819.88 0 $3,012,000.00 0 0 0 0 0 0 0 0 $117,000.00 $623,905.92 $433,217.10 0 $572,691.08 $53,840.59 0 0 0 Account ID Account Description 10100 Cash on Hand 10200 Regular Checking Account 10300 Payroll Checking Account 10400 Savings Account 11000 Accounts Receivable 11500 Allowance for Doubtful Accounts 1 2000 Inventory - Spotlight 12300 Reserve for Inventory Obsolescence 14100 Prepaid Insurance 14200 Prepaid Rent 14300 Office Supplies 14400 Notes Receivable-Current 14700 Other Current Assets 15000 Land 15100 Buildings and Land Improvements Machinery, Equipment, Office 15200 Furniture 17000 Accum. Depreciation 19000 Investments 19900 Other Noncurrent Assets 20000 Accounts Payable 23100 Sales Tax Payable 23200 Wages Payable 23300 FICA Employee Withholding 23350 Medicare Withholding 23400 Federal Payroll Taxes Payable 23500 FUTA Tax Payable 23600 State Payroll Taxes Payable 23700 SUTA Tax Payable 23800 FICA Employer Withholding 23900 Medicare Employer Withholding 24100 Line of Credit 24200 Current Portion Long-Term Debt 24700 Other Current Liabilities 27000 Notes Payable-Noncurrent 39003 Common Stock 39004 Paid-in Capital 39005 Retained Earnings 40000 Sales 41000 Sales Returns 42000 Warranty Expense 45000 Income from Investments 46000 Interest Income 47000 Miscellaneous Income 50010 Cost of Goods Sold 57500 Freight 0 0 0 0 0 0 0 0 0 $164,000.00 0 0 $4,633,118.09 $0.00 $29,470.32 $1,318.69 $583.99 $6,033.01 0 $2,815.47 0 $1,318.69 $583.99 $10,000,000.00 0 0 0 $8,105,000.00 $7,423,000.00 $2,219,120.65 $246,172,918.44 0 0 $0.00 $204,302.81 $0.00 0 0 0 0 0 0 0 0 0 0 $4,497,583.20 $1,100,281.48 0 0 0 $141,569,221.61 $4,302,951.46 60000 Advertising Expense 61000 Auto Expenses 62000 Research and Development 64000 Depreciation Expense 64500 Warehouse Salaries 65000 Property Tax Expense 66000 Legal and Professional Expense 67000 Bad Debt Expense 68000 Insurance Expense 70000 Maintenance Expense 70100 Utilities 70110 Phone 70120 Postal 71000 Miscellaneous Office Expense 72000 Payroll Tax Exp 73000 Pension/Profit-Sharing Plan Ex 74000 Rent or Lease Expense 77500 Administrative Wages Expense 78000 Interest Expense 78500 Income Tax Expense - Federal 78510 Income Tax Expense - State 80000 Loss on Legal Settlement $897,140.01 $208,974.39 $31,212,334.17 $133,000.00 $4,633,383.82 $80,495.32 $3,605,133.96 $1,622,425.99 $853,942.65 $61,136.04 $135,642.99 $76,373.78 $128,033.21 $17,023.27 $1,550,989.06 $3,000,000.00 $2,603,485.87 $16,875,305.98 $875,000.00 $2,365,000.00 $429,000.00 $19,172,000.00 $283,238,404.03 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 - 0 $283,238,404.03 Apollo Shoes, Inc Preclosing Trial Balance 31-Dec-20 PBC A-2 Account ID Account Description Credit Amt 10100 Cash on Hand Debit Amt $ 2,275.23 $ 557,125.92 10200 Regular Checking Account 10300 Payroll Checking Account 10400 Savings Account 11000 Accounts Receivable $ 3,645,599.15 $ 51,515,259.98 $ 1,250,000.00 11400 Other Receivables 11500 Allowance for Doubtful Accounts $ 1,239,009.75 12000 Inventory $ 67,724,527.50 $ 846,000.00 12300 Reserve for Inventory Obsolescence $ 3,424,213.78 14100 Prepaid Insurance 14200 Prepaid Rent $ 8,540.00 14300 Office Supplies 14400 Notes Receivable-Current 14700 Other Current Assets 15000 Land 15100 Buildings and Land Improvements Machinery, Equipment, Office 15200 Furniture 117,000.00 $ 674,313.92 $ 2,929,097.13 17000 Accum. Depreciation 610,000.00 19000 Investments $ 1,998,780.39 $ 53,840.59 19900 Other Noncurrent Assets $ 1,922,095.91 20000 Accounts Payable 23100 Sales Tax Payable 23200 Wages Payable 23300 FICA Employee Withholding 23350 Medicare Withholding $ 8,439.65 $ 11,414.99 $ 118,086.12 23400 Federal Payroll Taxes Payable 23500 FUTA Tax Payable $ 55,106.86 23600 State Payroll Taxes Payable 23700 SUTA Tax Payable 23800 FICA Employer Withholding 23900 Medicare Employer Withholding $ 8,439.65 $ 11,414.99 $ 44,403,000.00 24100 Line of Credit 24200 Current Portion Long-Term Debt 24700 Other Current Liabilities 27000 Notes Payable-Noncurrent 39003 Common Stock $ 12,000,000.00 $ 8,105,000.00 $ 7,423,000.00 $ 6,590,483.64 $ 242,713,452.88 39004 Paid-in Capital 39005 Retained Earnings 40000 Sales $ 11,100,220.89 41000 Sales Returns 42000 Warranty Expense 1,158,128.47 45000 Income from Investments 46000 Interest Income 1,426,089.31 $ 131,881.46 $ 2,166,000.00 47000 Miscellaneous Income 50010 Cost of Goods Sold $ 130,196,645.26 $ 4,240,263.09 $ 1,036,854.01 57500 Freight 60000 Advertising Expense Prepared by Reviewed by Apollo Shoes, Inc Preliminary Analytical Procedures Audited 2019 Account Description (Audited) Percent Change (Raw Change/PY) Cash on Hand $1,987.28 14% Regular Checking Account Payroll Checking Account $198.116.52 $0.00 Unaudited 2020 (Unaudited) $ 2,275.23 $ 557,125.92 $0.00 $ 3,645,599.15 $ 51,515,259.98 $ 1,250,000.00 181% #DIV/0! Savings Account $3,044,958.13 20% Accounts Receivable $16,410,902.71 214% Other Receivables $0.00 Raw Change (CY-PY) $ 287.95 S 359,009.40 S $ 600,641.02 S 35,104,357.27 $ 1,250,000.00 $ 23,810.13 S 48,899,322.26 $ 2,166,000.00 S 2,680,899.40 S (200,000.00) S 1,133.18 #DIV/0! Allowance for Doubtful Accounts (S1,262,819.88) -2% ($1,239,009.75) $ 67,724,527.50 Inventory $18,825,205.24 260% Reserve for Inventory Obsolescence ($3,012.000.00) -72% (5846,000.00) $ 3,424,213.78 $ Prepaid Insurance $743,314.38 361% Prepaid Rent $200,000.00 -100% Office Supplies $7,406.82 $ 8,540.00 $ 15% Notes Receivable-Current $0.00 $ #DIV/0! $ Other Current Assets $0.00 $ #DIV/0! Land $117,000.00 S 0% $623,905.92 $ 117,000.00 $ 674,313.92 $ 2,929,097.13 8% Buildings and Land Improvements Machinery, Equipment, Office Furniture $433,217.10 576% 50,408.00 S 2,495,880.03 $ (446,000.00) $ 1,426,089.31 ($164,000.00) Accum. Depreciation 272% Investments $572,691.08 (5610,000.00) $ 1,998,780.39 $ 53,840.59 249% $53,840.59 Other Noncurrent Assets 0% Accounts Payable Sales Tax Payable ($4,633,118.09) $0.00 ($1,922,095.91) $0.00 -59% #DIV/0! $0.00 ($29,470.32) -100% Wages Payable S S 2,711,022.18 S $ 29,470.32 $ (7,120.96) $ (10,831.00) $ FICA Employee Withholding 540% ($1,318.69) ($8,439.65) Medicare Withholding Federal Payroll Taxes Payable (S583.99) ($6,033.01) ($11,414.99) (S118,086.12) 1855% 1857% FUTA Tax Payable (112,053.11) 50.00 $0.00 #DIV/0! Suite Payroll Taxes Payable SUTA Tax Payable 152.815 47) 50.00 (555.10686) $0.00 1857% #DIV/0! FICA Employer Withholding (51,318.60) (58.41965) 540 Medicare Employer Withholding (558399) ($11.41499) 1855% Line of Credit Current Portion Long-Term Debt Other Current Liabilities ($10,000,000.00) $0.00 50.00 (544,403,000.00 $0.00 $0.00 #DIV/0! #DIV/O #DIV/0! Notes Payable-Noncurrent Common Stock Puid-in Capital S0.00 (58.105,000.00) (57,423,000.00) ($12,000,000.00) (58,105,000.00) ($7,423,000,00) 0% 0% Retained Earnings (52.219.120.65) (56,590,483.64) 197% Sales (5246,172,918.44) Sales Returns $4,497,583.20 (S242,713,452.88) $ 11,100,220.89 $ 1,158,128.47 147 Warranty Expense $1,100.281.48 5% Income from Investments $0.00 (S1,426,089 31) #DIV/0! Interest Income ($204,302.81) $ (52,291.39) $ $ (7.120.96) $ (10.831.00) $ (34.403,000.00) s $ S (12,000,000,00) S S S (4,371,362.99) S 3,459,465.56 S 6,602,637.69 S 57.846,99 $ (1,426,089.31) $ 72,421.35 S (2,166,000.00) S (11,372,576.35) S (62,688.37) S 139,714.00 S 1.528.41 S (30,683,463.73) S 313,000.00 $ 87,331.74 S 18.837.13 S 1,308,090.49 S (1,622,425.99) S (817,835.73) S (25,633.17) (S131,881.46) -35% Miscellaneous Income $0.00 #DIV/0! Cost of Goods Sold $141,569,221.61 -8% Freight S4,302,951.46 -1% Advertising Expense $897,140.01 16% Auto Expenses $208,974.39 1% ($2,166,000.00) $ 130,196,645.26 $ 4,240,263.09 $ 1,036,854.01 $ 210,502.80 $ 528,870.44 $ 446,000.00 S 4,720,715.56 $ 99,332.45 $ 4,913,224.45 $ Research and Development $31,212,334.17 -98% Depreciation Expense $133,000.00 235% Warehouse Salaries $4,633,383.82 206 Property Tax Expense $80.495.32 23% Legal and Professional Expense $3,605,133.96 36% Bad Debt Expense $1,622,425.99 -100% Insurance Expense $853,942.65 -96% $ 36,106.92 $ 35,502.87 Maintenance Expense $61,136.04 -42% Utilities $135,642.99 1% Phone $76,373.78 -31% Postal $128,033.21 $ 137,332.18 $ 52,599.02 $ 77,803.61 $ 24,891.82 $ 1,577,811.85 $ 3,630,375.80 -39% Miscellaneous Office Expense $17,023.27 46% Payroll Tax Exp $1,550,989.06 2% Pension/Profit-Sharing Plan Ex $3,000,000.00 21% Controllers' Clearning Account 0 S 1,689.19 S (23,774.76) S (50,229.60) S 7,868.55 S 26,822.79 $ 630,375.80 S (330,375.80) S (1,396,911.87) $ (678,080.55) S 1,716,736.50 $ 6,535,000.00 $ 2,671,000.00 $ (19,172,000.00) #DIV/0! Rent or Lease Expense $2,603,485.87 -54% Administrative Wages Expense $16,875,305.98 -4% (S330,375.80) $ 1,206,574.00 $ 16,197,225.43 $ 2,591,736.50 $ 8,900,000.00 $ 3,100,000.00 Interest Expense $875,000.00 196% Income Tax Expense - Federal $2,365,000.00 276% Income Tax Expense - State $429,000.00 623% Loss on Legal Settlement $19,172,000.00 $0.00 -100%