Use the information to identify accounts for which you believe there is a concern about material misstatements. Use a format similar to the following Account Balance Estimate of Amount of Potential Misstatement Figure 8-9 Pinnacle Manufacturing Financial Statements Use the three divisional income statements in the Pinnacle Financials Excel file on the Web site to prepare a common-size income statement for each of the three divisions for all three years. Each division's income statement is in a separate worksheet in the Excel file. Use the information to identify accounts for which you believe there is a concern about material misstatements. Use a format similar to the one in requirement d. Explain whether you believe the information in requirement d or e provides the most useful data for evaluating the potential for misstatements. Explain why. Analyze the account balances for accounts receivable inventory, and short/current long-term debt. Describe any observations about those accounts and discuss additional information you want to consider during the current year audit. Based on your calculations, assess the likelihood (high, medium, or low) that Pinnacle is likely to fail financially in the next 12 months