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Your client Edex Controls is considering acquiring Jefferson Manufacturing Inc. However, Edex is concerned about the reliability of Jefferson's financial reporting. Edex asks your firm to apply audit procedures to specific elements of Jefferson's balance sheet. The items are as follows: . Cash - balance $100,000,000. There are 10 bank accounts. $90,000,000 are contained in two bank accounts, which are maintained in Jefferson's headquarters in Philadelphia, PA. There are two bank accounts maintained in each of Jefferson's branch locations. $9,000,000 are contained in the bank accounts maintained in Jefferson's Altoona, PA branch. Accounts Receivable - balance $300,000,000. Accounts receivable are maintained at Jefferson's headquarters. The Accounts Receivable aging is as follows: Under 30 days $150,000,000 30 - 60 days 75,000,000 60 - 90 days 25,000,000 90 - 120 days 25,000,000 Over 120 days 25,000,000 Jefferson's sale terms are that payment is due within 30 days of the date of sale. . Marketable Securities - balance $250,000,000. Marketable securities consist of equity securities, and are maintained in Jefferson's Account at Morgan & Co. . Inventory - balance $500,000,000. Inventory consists of various electronic and computer component devices and is contained at three branch locations, as follows: Altoona, PA $400,000,000 Louisville, KY 90,000,000 o Springfield, MA 10,000,0000 Loans to shareholders - balance $25,000,000. All loans are non-interest bearing and consist of the follow: 0 Requirement: Ty Jones, President - $15,000,000 loan was extended in 2010 and is payable on demand. No Payments have been made since the loan was granted. Sandy Coco, Executive VP - $7,500,000 loan was extended in 2015 and is payable on demand. No Payments have been made since the loan was granted. Joseph Gobble, Controller - $2,500,000 loan was extended in 2012 and is payable on demand. No payments have been made since the loan was granted. Accounts Payable - balance $5,000,000. Accounts Payable consist of amounts due to suppliers. Commitments and Contingencies - J efferson is a defendant in a lawsuit brought by a former employee three years ago. The amount claimed by the former employee is $1,000,000. 0 Prepare an audit plan for the accounts shown above. Your plan should present a risk analysis (including fraud risk) and the objectives in performing audit procedures on each balance. 0 Prepare a detailed audit program for each area