$12-20$ LO $8$The audit senior has asked you to perform analytical procedures to obtain substantive evidence on the reasonableness of recorded depreciation expense of the delivery equipment of a client. Changes in the account occurred pretty evenly during the year. The estimated useful life is six$$years$.$ The estimated salvage value is $10\%$ of the original cost. Straight$-$line depreciation is used. Additional information includes:

Current year depreciation expense per books$=$ $$60,500$

a$.$ Based on this information, develop an expectation of the amount of depreciation expense for the year as part of a reasonableness test.

b$.$ Does the recorded depreciation expense seem acceptable? What additional information might you need to make this determination? Explain.

c$.$ What is the impact of the result of this analytical procedure on other substantive procedures that the auditor may perform?