Which accounts would sampling apply to from this balance sheet?

Planning materiality is $1.9 billion and tolerable misstatement is $1.25 billion

\begin{tabular}{|r|r} Company excluding Ford Credit & 19,200 \\ \hline Ford Credit & 69,605 \\ \hline Deferred income taxes & 1,549 \\ \hline Total liabilities & 212,717 \\ \hline EQUITY & 22,874 \\ \hline Common Stock and capital in excess of par value & 31,754 \\ \hline Retained earnings & 9,339 \\ \hline Accumulated other comprehensive income/(loss) (Note 23) & 2,047 \\ \hline Treasury stock & 43,242 \\ \hline Total equity attributable to Ford Motor Company & -75 \\ \hline Equity attributable to noncontrolling interests & 43,167 \\ \hline Total equity & $255,884 \\ \hline Total liabilities and equity & \\ \hline \end{tabular} ASSETS Cash and cash equivalents Marketable securities Ford Credit finance receivables, net of allowance for credit losses Trade and other receivables, less allowances Inventories Assets held for sale Other assets Total current assets Ford Credit finance receivables, net of allowance for credit losses Net investment in operating leases Net property Equity in net assets of affiliated companies Deferred income taxes Other assets Total assets LIABILITIES Payables Other liabilities and deferred revenue Debt payable within one year Company excluding Ford Credit Ford Credit Total current liabilities Other liabilities and deferred revenue Long-term debt Company excluding Ford Credit $25,134 18,936 38,720 15,729 14,080 97 3,780 116,476 49,903 22,772 37,265 2,798 15,552 11,118 $255,884 $25,605 21,097 730 49,434 96,866 25,497 19,200