You are auditing payroll for the Harbor Creek 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-recorded amount)/expected value. (Round to the nearest hundredth percent, X.XX%.) Requirement a Preliminary Balance Expected Value 10/31/2016 10/31/2016 Executive salaries Factory hourly payroll Factory supervisors' salaries Office salaries Sales commissions 629,481 10,859,285 759,699 2,404,933 2,395,881