d) Use the income statement information to prepare a common-size income statement for all three years. Use the information to identify accounts for which you believe there is a concern about material misstatements. Use a format similar to the following:

Account Balance Estimate of $ Amount of Potential Misstatement

Pinnacle Manufacturing Company Income Statement - All Divisions For the Year Ended December 31 2019 Dollar Value 151,318,731 181,103 109.284.780 41,852,848 2018 Dollar Value 148,764,555 178,518 106.255.499 42,330,538 2017 Dollar Value 144,860,245 173,832 101.988.165 42,698,248 Sales Sales Returns and Allowances Cost of Sales* Gross Profit OPERATING EXPENSES-Allocated Salaries-Management Salaries-Office Licensing and certification fees Security Insurance Medical benefits Advertising Business publications Property taxes Bad debts Depreciation expense Accounting fees Total operating expenses-Allocated OPERATING EXPENSES-Direct Salaries-Sales Wages Rental Wages-Mechanics Wages-Warehouse Garbage collection Payroll benefits Rent-Warehouse Telephone 2.281,266 315,168 190,650 600,604 93,197 23,721 162,512 6,989 92,585 841,699 5,336,783 273.956 10,219,130 2,387,993 296,681 172,883 637,580 103,842 29,453 178,009 5,555 178,009 1,034,060 4,641,982 297.777 9,963,824 2.295,081 306,856 162.279 630,353 108,491 28,810 165,678 774! 175,692 992,094 4,367,565 299.789 9,533,462 14,970,673 491,794 1,113,539 4,991,066 27,649 2,657,890 802,855 32,402 15,327,777 595,389 1,339,626 5,340,271 29,771 2.937,730 764,346 45,173 14,904,392 575,725 1,333,411 5,473,249 37,969 2,894,300 758,345 57,867 Wages-Warehouse Garbage collection Payroll benefits Rent-Warehouse Telephone Utilities Postage Linen service Repairs and maintenance Cleaning service Legal service Fuel Travel and entertainment Pension expense Office supplies Miscellaneous Total operating expenses-Direct Total Operating Expenses Operating Income Other Expense-Interest Income Before Taxes Income Taxes Net Income * Details of manufacturing expenses are not 4.991,066 27,649 2,657,890 802,855 32,402 262,393 89,763 17,283 166,985 89,800 396,016 286,547 103,389 228,556 149,828 300.180 27.178.608 37,397,738 4,455,110 2.181.948 2,273,162 703.437 1,569.725 5,340,271 29,771 2,937,730 764,346 45,173 267,005 133,518 12,350 168,405 81,589 190,540 341,192 103,842 237,350 148,340 105.931 28.170.145 38,133,969 4,196,569 2.299.217 1,897,352 858.941 1.038,411 5,473,249 37,969 2,894,300 758.345 57,867 274,365 151,278 16,083 178.213 78,088 152,238 279,512 100,479 127,011 171,109 144.012 27,707.646 37,241,108 5,457,140 2.397.953 3,059,187 1.341,536 1.717.651