using the October $31,2022$trial balance to calculate planning materiality. SHOW YOUR WORK

D Inc. Trial Balance 2 3 4 5 Cash and cash equivalents 6 Accounts receivable 7 Allowance for doubtful accounts 8 Inventory 9 Investments derivatives 10 Deferred income taxes (current) 11 Prepaid expenses and other current assets 12 Propeg!yolant, and ui ment 13 Accumulated depreciation 14 'Identifiable intangible assets and goodwill 15 Accumulated amortization 16 Deferred income taxes and other assets (noncurrent) 17 Current portion of long-term debt 18 Notes payable 19 Accounts able 20 Accrued liabilities 21 Income taxes payable 22 Long-term debt 23 Deferred income taxes and other liabilities noncurrent 24 Common stock at par value 25 Capital stock in excesse!parvalue 26 Uneamed stock compensation 27 Accumulated other comprehensive income 28 Beginnineretined eamings 29 Dividends 30 Repurchases of common stock 31 Revenue 32 Cost of sales 33 Selling and administrative 34 Interest expense 3S Other expense 36 Income tax expense 37 31-0