please answer ASAP

You are auditing payroll for the Vineyard Technologies company for the year ended October 31, 2016. Included next are amounts from the client's trial balance, along with comparative audited information fo (Click the icon to view the amounts from the trial balance.) (Click the icon to view the additional information.) Requirements a. Use the final balances for the prior year and the information in items 1 through 5 to develop an expected value for each account, except sales. (Round to the nearest whole dollar.) b. Calculate the difference between your expectation and the client's recorded amount as a percentage using the formula (expected value-recorded amount)/expected value. (Round to the nearest hundre (B) (A) Preliminary Balance Expected Value 10/31/2016 10/31/2016 Executive salaries 592.003 11.210 049 Factory hourly payroll (see Note 1) Factory supervisors' salaries h 760.800 Office salaries 2.515.983 Sales commissions (see Note 2) 3,090,829 You have obtained the following information to help you perform preliminary analytical procedures for the payroll account balances. 1. There has been a significant increase in the demand for Vineyard's products. The increase in sales was due to both an increase in the average selling price of four 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 two percent salary increase starting November 1, 2015. 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 as existing employees. Vineyard does not permit overtime 5. Commission salespeople receive a five percent commission on all sales on which a commission is given. Approximately 75 percent of sales earn sales commission. The other 25 percent are "call-ins." for which no commission is given. Commissions are paid in the month following the month they are earned Audited Balance Preliminary Balance 10/31/2015 10/31/2016 Sales* 52,918,457 $ 58,210,303 Executive salaries 530,284 592,003 Factory hourly payroll 9.908,456 11,210,049 Factory supervisors salaries 809,654 760,800 Office salaries 2,239,582 2,515,983 Sales commissions 2,294,812 3.090.829 "Sales have increased 10% over prior year. 4% percent of that is due to an increase in the average selling price. The remaining 6% is attributed to an increase in the number of units sold