Question 4 (20 points): 4. Assume you are auditing ABC Communities, a publicly-traded real estate company. You are assigned to develop an audit plan for the real estate assets "Building and improvements, net" account balance of about $18.8 million as of 12/31. You obtained the following details for this account for the current year.| Beginning of year balance Additions during current year Disposals during current year Depreciation this year Ending of year balance Building and improvements 17,151,277 +5,362,980 (3,285,101) (439,881) 18,789,275 (amount per the balance sheet) Develop an audit plan for testing the Building and improvements account balance as of 12/31. To do so, identify two management assertions that need to be tested. Then, for each management assertion, develop and explain specific audit procedures you would perform to test the assertions