The following is a copy of the auditor's working paper for auditing additions and disposals relevant to the balance of property, plant, and equipment (PPE) for the client New Millennium Ecoproducts. Key to audit tick marks: Agrees to purchase invoice. Agrees to sales invoice and receipt of payment. (c) Depreciation starting date appears reasonable. Comments: - No issue from testing of additions. - Gain on disposal of item tested is not material and confirms relevance of depreciation rate used by company. Find the details of the additions. Explain the difference between the two items, particularly with respect to depreciation. eTextbook and Media Find the details of the disposal. How much was the gain on sale? Why is the auditor interested in the amount of the gain? Explain the comment by the auditor about the disposal in the working paper