d. Go to the Pinnacle link on the textbook Web site (mw.'.prenhall.com/arens) and open the Pinnacle income statement, which is located in the Pinnacle Income Statement worksheet of the Pinnacle Financials Excel file. Use the income statement information to prepare a common-size income statement for all three years. See Figure 8-7 (p. 229) for an example. use the information to identify accounts for which you believe there is a concem about material misstatements. use a format similar to the fol owing: