Which of the following would not be considered an analytical procedure? Calculating the deviation rate by comparing the results of a statistical sample with the actual population characteristics (extrapolation). Estimating the current year's expected expenses based on the prior year's expenses and the current year's budget Converting dollar amounts of income statement account balances to percentages of net sales for comparison with industry averages. Developing the current year's expected net sales based on the sales trend of similar entities within the same industry