TRIAL BALANCE AS OF DECEMBER 31, DEBITS CREDITS 20X2 Cash 275,090 Accounts receivable 1,596,540 Allowance for bad debts 167,957 Financial instruments, fuel futures contracts, at 670,329 fair value Prepaid insurance 293,509 Land 1,500,000 Buildings, cost 1,881,356 Accumulated depreciation, buildings 411,545 Moving trucks, at cost 2,430,230 Accumulated depreciation, moving trucks 1,175,871 Accounts payable 1,169,191 Income taxes payable 201,104 Estimated damage provisions, uninsured portion Bank loan, long term 81,549 1,650,000 Share capital, common shares 1,500,000 Retained earnings, beginning of year 1,147,668 Revenue 43,304,071 Operating costs 25,184,877 General and administration expenses 12,578,787 Other expenses 3,943,738 Income tax expense 454,500 Totals 50,808,956 50,808,956 Required: Continue audit planning for OMS based on answering the following questions: