Prepare a summary schedule of property, plant, and equipment similar to schedule D-l in the prior year working papers. Also complete your audit work on schedules D-2, D-3, and D-4. A nal schedule prepared for you in the xed assets area by Don McKenna is an analysis of the Repairs and Maintenance account. This schedule is referenced D-5. Carefully examine the vouchers listed on this schedule and in Exhibit 5 to determine whether items were properly treated. Prepare any adjustments you believe are necessary