$2\mathrm{.}1$ Capacity $($TAB: RW Ticket Sales A$\mathrm{.}04).$ To better understand whether the number of total passengers in $20$X$5($as reported by Coliseum$)$ is reasonable, you should quickly estimate the maximum number of passengers possible during $20$X$5.$ In other words, how many passengers could ride on the Reel Wheel if every passenger car was filled for the entire year? In addition to documenting maximum capacity, show how many passengers would have experienced the Reel Wheel if it ran at $75$ percent, $50$ percent, and $25$ percent of maximum capacity. Refer to the client data you requested and document the percentage of total capacity that the client$$s reported number represents. Does the number of reported passengers seem reasonable based on your capacity calculations?

$2\mathrm{.}2$ Highly Aggregated Estimate $($TAB: RW Ticket Sales A$\mathrm{.}05).$ Develop an independent estimate of ticket sales revenue using only the highly aggregated data $($e$.$g$.,$ total passengers and average ticket price$).$ Evaluate this independent estimate by comparing it to the client's reported account balance. Determine if the reported balance is within a tolerable range $($i$.$e$.,$ the client$$s reported amount plus or minus the tolerable error specified in the case$)$ of your independent estimate using this aggregated data approach.

$2\mathrm{.}3$ Disaggregated Estimate $($TAB: RW Ticket Sales A$\mathrm{.}06).$ Using all the disaggregated data provided by the client, develop an audit work paper to calculate the most precise estimate you can for Ticket Sales Revenue in $20$X$5$ at the Reel Wheel. Compare this revised estimate using disaggregated data with the client$$s reported account balance and determine $(1)$ whether the client$$s amount appears to be materially misstated and $(2)$ what, if any, additional audit work is required to test the account balance.