Assumptions are in blue text. During 2019 Duluth Trading merged with EarthWear to form DTE Inc. It is January 25, 2021 and you are part of the audit team examining the unaudited 2020 data. Assume any knowledge you acquired by studying EarthWear carries over to the merged company. The consolidated total revenues for DTE Inc. is as follows: 2020 [unaudited]: $2,032,154 $ 2,015,026 S 1,900,986. 2019 2018 DULUTH TRADING/EARTHWEAR 2018 - 2020 $ Change [2020 $ Change [2019 Dec 31, Consolidated Balance Sheet Dec 31, 2019 2020 PerCent Dec 31, - USD ($) PerCent PerCent minus minus 2018 [unaudited) 20191 2018] Current assets Cash $245,405 13% $1,102 $ 244,303 14% $ 31,195 $ 213,108 12% Accounts receivable, net 54,549 3% 4,689 49,860 332,297 3% 10,576 39,284 2% Inventories, net 421,905 23% 89,608 19% 6,983 325,314 19% Prepaid exp and other 36,574 2% 9,915 26,659 2% 265 26,394 2% Total current assets 588,381 31% (18,372) 606,753 34% (647) 607,400 35% Net Property & equipment 149,894 8% 13,393 136,501 8% 13,665 122,836 7% Goodwill 110,000 6% 110,000 6% 110,000 6% Intangible assets, net 257,000 14% 257,000 14% 257,000 15% Other assets 5,636 0% (8,245) 13,881 1% (3,274) 17,155 1% Total assets 1,869,344 100% 92,090 1,777,254 100% 58,763 1,718,491 100% Part I. AUDITING FINANCIAL STATEMENT IS RISK BASED EVIDENITAL REASONING 5. During audit planning, the auditor will conduct IR' Assessment. Given your knowledge of EarthWear, provide one example of an IR that may be audit important for DTE Inc for each of the following categories: a. An industry related factor: b. An factor related to the complexity of accounting for trade accounts receivable