d. Go to the Pinnacle link on the textbook Web site (www.prenfnallcom,'arens) and open the Pinnacle income statement, which is located in the Pinnacle Income Statement worksheet ot the Pinnacle Financials Excel tile use the income statement information to prepare a common-size income statement tor all three years. See Figure 8-7 (p. 229) tor an example use the information to identity accounts tor which believe there is a concern about material misstatements. use a format similar to the following: Account Balance Estimate ot S Amount ot Potential Misstatement e. use the three divisional income statements in the Pinnacle Financials Excel tile on the Web site to prepare a common-size income statement tor each ot the three divisions tor all three years Each division's income statement is in a separate worksheet in the Excel tile. Use the information to identity accounts tor which you believe there is a concern about material