Please use these numbers to help me with questions 4 and 5.. thanks

i would need a way or link to send tbe excell otherise

5.9% B D G 3 Row Labels Sum of 2017 Sum of 2018 Sum of 2019 Sum of 2021 $ Difference % Difference 4 Accounts payable 64942000 58999000 58249000 54911000 3338000 -6.1% 5 Accounts receivable 50062000 48586000 50347000 53496000 3149000 6. Accrued income taxes 2736000 3019000 3428000 3876000 448000 11.6% 7 Accrued interest expense 7900000 7750000 7500000 6250000 - 1250000 20.0% 8 Accrued wages 5796000 5347000 6347000 4555000 -1792000 39.3% 9. Accumulated amortization - intangible asset 1543000 -1610000 - 1687000 -2133000 -446000 20.9% 10 Accumulated depreciation - buildings - 12928000 14237000 -15980000 - 17320000 - 1340000 7.796 11 Accumulated depreciation - equipment -62118000 -64918000 -67845000 74900000 -7055000 9.4% 12. Accumulated depreciation - furniture and fi -8372000 -8572000 -8645000 8609000 36000 -0.4% 13 Accumulated depreciation - vehicles -5102000 -5308000 -5473000 -5629000 - 156000 2.8% 14 Additional paid-in capital 65000000 65000000 65000000 65000000 0 0.096 15 Advertising Expense 13928000 15271000 13475000 9452000 -4023000 42.6% 16 Allowance for doubtful accounts -1780000 -2291000 -2445000 -2726000 -281000 10.3% 17 Amortization Expense 446000 446000 446000 446000 0 0.0% 18 Bad debt expense 8465000 8712000 9328000 9644000 316000 3.3% 19 Bank charges 18000 16000 22000 18000 -4000 22.2% 20 Buildings and improvements 97108000 101858000 105441000 97230000 8211000 -8.4% 21 Cash Deposits 2617000 2581000 2693000 3827000 1134000 29.6% 22 Cash - Operating 24173000 32355000 29202000 30849000 1647000 5.3% 23 Cash - Sweep 0 0 410000 0 -410000 #DIV/01 24 Cash on hand 26000 22000 28000 39000 11000 28.296 25 Commissions expense 2837000 3102000 3520000 3248000 -272000 8,4% 36 Common stock 5000000 5000000 5000000 5000000 0 0.096 27 Contract labor 2462000 1827000 1914000 2718000 804000 29.6% 8 Cost of Goods Sold 267259000 286849000 316588000 342254000 25666000 7.59 Planning Materiality Tral Balance corporate Stores Consolidated PT Additional Tes 29 Current Portion of Long-Term Debt 30 Deferred tax liability 31 Delivery expense 2 Depreciation Expense 3 Discount received 4 Dues and subscriptions 5 Entertainment expense 6 Equipment 7 Furniture and fixtures 8 Gain (loss) on sale of assets 9 Goodwill Income taxes expense 1 Insurance expense 2 Interest expense 3 Interest received Inventory 5 Investment Income 5 Land Long Term Debt B. Long-term Investment securities Long-term notes payable Mortagage payable Notes receivable Office expense Other current assets Other intangible assets 2450000 29928000 3192000 6689000 2064000 22000 2537000 77276000 16628000 319000 0 8745000 3029000 5473000 -1129000 28043000 -4918000 37040000 38500000 32918000 65000000 0 5497000 5028000 7812000 7019000 2750000 23928000 3318000 7291000 -2361000 19000 2637000 78604000 16611000 -192000 0 10648000 3301000 5162000 -918000 33593000 +2192000 37040000 34250000 34827000 60000000 4800000 6385000 5726000 8371000 7181000 D 3050000 4050000 16789000 14463000 4209000 3927000 7485000 7850000 -2856000 -3219000 26000 28000 2012000 1832000 89535000 102507000 16834000 19935000 450000 563000 0 12391000 21067000 19528000 3517000 3721000 5831000 5674000 1267000 -1080000 39154000 39710000 -2718000 -3847000 37040000 37040000 38400000 34750000 37385000 38850000 55000000 50000000 4400000 4000000 5898000 6281000 5981000 6119000 12487000 13347000 10879000 111382000 G 1000000 24.7% -2326000 16.1% -282000 7.2% 365000 4.6% -363000 11.3% 2000 7.1% -180000 -9.8% 12972000 12.7% 3101000 15,6% 113000 20.1% 12391000 100.096 1539000 -7.9% 204000 5.5% - 157000 2.8% 187000 -17.3% 556000 1.4% 1129000 29.396 0 0.0% -3650000 10.5% 1465000 3.8% -5000000 -10.0% 400000 10.096 383000 6.196 138000 2.3% 860000 6.49 503000 4.4% DT dditional G 51 Notes receivable 52 Office expense S3 Other current assets 54 Other intangible assets 55 Payroll Expenses 56 Payroll taxes expense 57 Postage expense 58 Prepaid insurance 59. Prepaid other expenses 60 Purchase returns and allowances 61 Rent expense 62 Rental income 63 Repairs expense 64 Retained earnings 65 Sales 66 Sales returns and allowances 67 Short term investment securities 68 Short-term bank loan payable 69 short-term notes payable 70 Stock, Bonds, Mutual Funds Treasury Stock 72 Unearned revenue 73 Vehicles 74 Withholding taxes payable 75 Grand Total 76 Planning Materiality C D 5497000 6385000 5898000 6281000 5028000 5726000 5981000 6119000 7812000 8371000 12487000 13347000 7019000 7181000 10879000 11382000 43822000 44938000 46286000 49478000 5714000 6019000 6492000 7955000 1382000 1537000 1627000 1982000 804000 836000 845000 862000 1729000 1818000 1895000 1785000 -275000 -429000 -392000 -861000 1728000 1827000 2254000 2830000 - 1600000 1600000 -1600000 - 1600000 1873000 3928000 2090000 1718000 61027000 86688000 122416000 153309000 -403328000 -431024000 482047000-501871000 427000 481000 532000 600000 5600000 1700000 1800000 2100000 0 0 0 4000000 5000000 5000000 5000000 5000000 43675000 39132000 42680000 46587000 2500000 -2500000 -2500000 -2500000 5217000 4019000 4837000 4392000 8434000 8662000 8756000 15965000 8622000 9176000 10318000 11810000 691317000 710791000 758740000 814839000 383000 138000 860000 503000 3192000 1463000 355000 17000 - 110000 -469000 576000 0 -372000 30893000 -19824000 68000 300000 4000000 0 3907000 0 -45000 7209000 1492000 56099000 6.1% 2.3% 6.4% 4.4% 6.5% 18.4% 17.9% 2.0% -6.296 54.5% 20.4% 0.0% -21.796 20.2% 4.0% 11.3% 14.396 100.0% 0.0% 8.4% 0.0% -10.1% 45.296 12.6% 6.9% Additional Team Corporate Stores Consolidated PT Trial Balance Ready 4. Based on the horizontal analyses, identify at least four distinct FS accounts that you believe the auditor should further investigate. Do not choose the same account on multiple pivot tables. At least one FS account should be identified on each of your three pivot tables. It is important that you use your accounting knowledge when considering year-to-year fluctuations. Just because a large change occurs, does not mean that it is unexpected, and it may not require any additional audit attention. The accounts you identify can come from any of the three pivot tables, but remember that at least one must come from each. Do not choose Retained Earnings. Mullis' Audit Firm, LP instructs their auditors to use a "scope" for this analysis equal to Planning Materiality and a ten percent change. Create a new tab entitled Additional Testing and include the following column headers: Account name, 2020 Balance, 2019 Balance, $ Difference, % Difference, Pivot Table. Then, fill in the appropriate information for each of your 4 selected accounts (the column Pivot Table should indicate from which pivot table you chose the account fluctuation). 5. Based on the FS accounts that you identified in Step 4, above, list 2 (and only 2) assertions (for each highlighted account) that you believe represent the greatest risk of material misstatement. The assertions you choose should be based on the nature of the account you chose and its associated risks of material misstatement. In other words, the assertions you choose may not (and likely will not) be the same for all 4 of your selected accounts. List the assertions on the Additional Testing tab, in the cell next to the pivot table name