Your client, Edgartown Corporation, prepared the following schedule of land, buildings and equipment for the audit of financial statements for the year ended December 31, 2011:

a. What type of evidence would you examine to support the beginning balances in the accounts?
b. What types of evidence would you use to support the additions to each account? How might the sources of evidence differ for additions to the building account and the equipment accounts?
c. What types of evidence would you examine to support equipment disposals?
d. What procedures would you perform related to the ending balances in the accounts?
e. In the audit of property, plant, and equipment accounts, auditors should consider whether there are any implications to other accounts in the audit.
(1) What other accounts might be impacted by the additions of buildings and equipment?
(2) What other accounts might be impacted by disposals ofequipment?

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Account Description 12/31/11 Beginning Balance Additions Disposals Ending Balance Land Building-Office Production Equipment Office Equipment T Hardware 7,500,000 27000,000 2,345,000 1,765,881 216,542 250,000 178,223 72,517 34,779 55,339 19,098 $109,216 7,500,000 27,250,000 2,488 444 1,783,059 197,444 Total 38,827423 $500,740 39,218,947