This an excerpt from the trial balance for Anderson Building Group (ABG). Performance materiality for the trial balance has been assessed as $486M for 2020 and $389M for 2019 (5096). Control risk has been assessed as high for these three accounts. Use the numbers in the first column to record your response. a. Discuss the inherent risk assessment for each account b. Discuss how you would apply materiality to each account c. Discuss the audit impact of the above assessments on each account d. Provide an overall conclusion about the audit approach for this group of accounts No. Account Name 2018 2019 2020 M's M's M's Employee Benefits Expense 22.905 24,627 31,472 2 Depreciation Expenses 34,589 2,705 3,275 3 Amortisation Expenses 20 10 10 Label your responses using the number corresponding to each line of the table (i.e. 1 to 3) and the letter (i.e. a,b,c). Label overall conclusion (d) as Conclusion