$15-23$ The long$-$term debt working paper shown below was prepared by entity personnel and audited by Andy Fogelman, an audit assistant, during the calendar year $2018$ audit of American Widgets, Inc., a continuing audit client. The engagement supervi sor is reviewing the working paper thoroughly.

Required: There are a number of deficiencies in the working paper. For example, the subject of the working paper is not properly indicated in the title and there is no indication that the unusually high average interest rate $(20\%=$ $$281,333/$$$1,406,667)$ was noted or investigated. Identify at least five additional deficiencies that the engagement supervisor should discover. $($AICPA$,$ adapted$)$