You have obtained the following information about property, plant, and equipment for Cloud 9. Property, Plant, and Equipment Balance Balance January 31, Acquisitions Disposals January 31, 2022 2023 Property, plant, and equipment $100,065,433 $9,451,131 $1,813,390 $107,703,174 Assets audited by W&S Partners $ 78,951,627 $7,468,810 $1,405,165 $ 85,015,272 Assets audited by other 21,113,806 1,982,321 22,687,902 auditors 408,225 $100,065,433 $9.451,131 $1,813,390 $107,703,174 Accumulated Depreciation Beginning Depreciation Ending January 31, Disposals January 31, 2022 Expense 2023 Accumulated depreciation $37,803,894 $5,576,162 $1,153,117 $42,226,939 Assets audited by W&S $29,180,183 Partners $4,383,307 $ 895,992 $32,667,498 Assets audited by other 8,623,711 auditors 1,192,855 257,125 9,559,441 $37,803,894 $5,576,162 $1,153,117 $42,226,939 A. You are auditing the acquisition of property, plant, and equipment. Explain the audit procedures to audit the following assertions. 1. Occurrence of acquisitions of property, plant, and equipment 2. Accuracy of acquisitions of property, plant, and equipment. 3. Completeness of acquisitions of property, plant, and equipment. B. You are auditing the disposals of property, plant, and equipment. Explain the audit procedures to audit the following assertions. 1. Occurrence of disposals of property, plant, and equipment. 2. Accuracy of disposals of property, plant, and equipment. 3. Completeness of disposals of property, plant, and equipment