Requirements a. Use the final balances for the prior year and the information in items 1 through 5 to develop an expected value for each account, except sales. (Round to the nearest whole dollar.) b. Calculate the difference between your expectation and the client's recorded amount as a percentage using the formula (expected value - recorded amount)/expected value. (Round to the nearest hundredth percent, X.XX\%.) You have obtained the following information to help you perform preliminary analytical procedures for the payroll account balances. 1. There has been a significant increase in the demand for Harbor Creek's products. The increase in sales was due to both an increase in the average selling price of 5% and an increase in units sold that resulted from the increased demand and an increased marketing effort. 2. Even though sales volume increased, there was no addition of executives, factory supervisors, or office personnel. 3. All employees including executives, but excluding commission salespeople, received a 7% salary increase starting November 1, 2022. Commission salespeople receive their increased compensation through the increase in sales. 4. The increased number of factory hourly employees was accomplished by recalling employees that had been laid off. They receive the same wage rate as existing employees. Harbor Creek does not permit overtime. 5. Commission salespeople receive a 4% commission on all sales on which a commissiontis given. Approximately 85% of sales earn sales commission. The other 15% are "call-ins," for which no commission is given. Commissions are paid in the month following the month they are earned. Trial Balance value tor saies commissions on 7U/31/U3.)