Which of the following illustrates a predictive substantive analytical procedure? Comparing the revenue per sales order to industry averages for the last five years. Comparing an expectation for depreciation expense based on the useful lives of each asset type to the actual expense. Comparing on a line-by-line basis revenue per square foot by store from the prior period to the current period. Comparing the gross profit percentage from the prior period to the current period and/or to its peers.