You are auditing payroll for the Drop LineDrop Line Technologies company for the year ended October 31, 2016.

Included next are amounts from the client's trial balance, along with comparative audited information for the prior year.

(Click the icon to view the amounts from the trial balance.)

(Click the icon to view the additional information.)

Requirements

a.	Use the final balances for the prior year and the information in items 1 through 5 to develop an expected value for each account, except sales. (Round to the nearest whole dollar.)
b.	Calculate the difference between your expectation and the client's recorded amount as a percentage using the formula (expected value-recordedamount)/expected value. (Round to the nearest hundredth percent, X.XX%.)

Data Table Audited Balance Preliminary Balance 10/31/2015 10/31/2016 52,918,457 $ 529,481 10,210,396 770,600 1,948,821 2,633,999 59,797,856 629,481 12,019,400 759,699 2,894,585 2,829,500 Sales Executive salaries Factory hourly payroll Factory supervisors' salaries Office salaries Sales commissions PrintDone