Below you will find marks (symbols) that indicate procedures performed or comments documented in auditing the property, plant, and equipment and accumulated depreciation accounts of Fox Manufacturers, Inc. During the year under audit, Fox Manufacturers purchased new computers directly from wholesalers and constructed an addition to one of its buildings. The company's employees also refurbished the fixtures of several older buildings. Select, from the list of procedures/comments below, the procedure/comment that the auditor most likely performed/documented at each point of the audit where a tickmark was made. Make your selection by clicking in the associated cell and selecting the appropriate procedure/comment from the list provided. Select only one procedure/comment for each item. A procedure/comment may be selected once or not at all. Assume that the following schedule foots and crossfoots.

Fox Manufacturers, Inc.
Property, Plant, and Equipment and Accumulated Depreciation
October 31, Year 2
Property, Plant, and Equipment						Accumulated Depreciation
Account	Balance 10/31/Y1	Additions	Disposals	Other	Balance 10/31/Y2	Depreciation		Balance 10/31/Y1	Provision	Disposal	Balance 10/31/Y2
						Rate	Method
Land	650,000	70,000	0	0	720,000
Buildings	3,270,000	230,000	0	(30,000)	3,470,000	5%	S/L	1,144,500	168,500	0	1,313,000
Equipment	1,750,000	90,000	(12,000)	0	1,828,000	10%	S/L	700,000	179,500	(12,000)	867,500
Fixtures	850,000	200,000	0	30,000	1,080,000	15%	S/L	510,000	144,750	0	654,750
	6,520,000	590,000	(12,000)	0	7,098,000			2,354,500	492,750	(12,000)	2,835,250

	A	B
1	Items to be Answered	Procedures to be Performed
2
3
4
5
6
7
8
9

List of procedures:

A. does not recompute correctly

B. tested reasonableness of calculation

C. traced amount to current year's trial balance and general ledger

D. reclassification entry for fixtures erroneously recorded as buildings

E. reclassification entry for buildings erroneously recorded as fixtures

F. traced amount to prior year's audit documentation

G. sold six fully-depreciated computers to employees, no audit procedures necessary

H. confirmed, with exception

I. confirmed, without exception

J. examined supporting vendors' invoices, canceled checks, asset subsidiary ledger, and board of directors' minutes of meetings authorizing transactions

K. examined supporting work orders and engineers' reports, canceled checks, asset subsidiary ledger, and board of directors' minutes of meetings authorizing transactions

L. examined supporting deed and purchase contract, canceled checks, asset subsidiary ledger, and board of directors' minutes of meetings authorizing transactions