Provide a brief answer to questions $8$ and $9$ on workpaper A$\mathrm{.}07$

$8)$ Workpapers A$\mathrm{.}01-$A$\mathrm{.}03$ focused on auditing ticket sales revenue related to the Desert Wheel attraction. Identify two other categories of revenue that are generated through the Desert Wheel attraction that could also be audited.

$9)$ Extra Credit $$ Identify one other income statement account that would be well suited to be tested through a substantive analytical procedure $($other than payroll expense$).$ Identify the specific account and the inputs that would be used to perform the analysis