Please provide the correct answers for Assets, Liabilities, Equity, Iron curtain method, rollover method (d), rollover method (e), and aggregate method.

Pat Colt is auditing the financial statements of Manning Company. The following is a summary of the uncorrected misstatements that Colt has identified during the past three years. These misstatements are immaterial and have related to Isolated matters. In this summary, parentheses imply that the misstatements would have reduced balances if they had been corrected (e.g., in 2020, the misstatements would have reduced net income by $82,500, assets by $100,000, Ilabilities by $17,500, and equity by $82,500 If corrected). During the most recent audit, Colt concluded that expenses totaling $130,000 were recognized in January 2024 (when Manning paid them) but should have been recognized in 2023. Required: a. What is the dollar impact of the misstatement identified in 2023 on each of the following (assume a 21% tax rate for Manning)? Note: Enter amounts to be deducted with a minus sign. b. Assume that performance materlality was set at $180,000. Would the misstatement be material If using the rollover method? c. Assume that performance materlality was set at $180,000. Using the Iron Curtain method, would the $130,000 misstatement in 2023 result in the need for an adjusting adjustment to the financlal statements? d. If performance materlality were established at $100,000 for Manning, what is the total misstatement amount to consider when evaluating materiality under each of the following methods: e. If performance materlality were established at $100,000 for Manning, under each method, what is the minimum amount of adjustment Colt would propose to Manning's Company's financlal statements