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Tolerable Missialement as % of 2019 Unaudited Trial Balance Tolerable Planning becount Account Name 2018 Misstatement Materiality Balance Explanation Cash and cash equivalents 548.978 $79.354 81.587 15% Simple to veri Receivables, net $12,NTS SN.643 $173 Large and complex account with misstatements expected. cost Inventory $122,337 $147.643 $2,300 Large and mueller arcowar with misstatements experted curlly ic Prepaid expenses $17,712 $15,647 $1.754 Not difficult to audit and expected with use of analytical proce Deferred income tax benefits $7.132 52.631 75% 25%% Relatively cooler, extortion involved, relived no Deferred Mow Property, Plant, & Equipment 5206,416 5223,736 $1,754 Relatively little change than prior year, not alfocmit to audit Accumulated depreciation and amortization 585.986 $97.712 $2,631 75% accounting estimate Ected with the use of substance analytical Intangibles net $413 $1,734 5 70 4%% significant activity causing valutalion and impairment conside Lines of credit $11,011 $10,510 $1,754 50% Relatively Mike volumes, not difficult to andit via fri party info Accounts payable & Reserve for returns 408,149 $1,754 50% accounting estimate feted with the use of substance analytical Accrued liabilities & Accrued profit sharing 528,270 $33,610 $1,754 Relatively costly to audit with some differences expected Income taxes payable & Deferred income taxes $18,057 $24.567 $1,754 50% Not difficult to audit, examine current year vesting activity Common stock, 26.121 shares issued $261 365 2% 25% No change from prior year easily verified Donated capital $5.450 35,440 $1.365 39% No change from prior year easily verified Additional paid-in capital $20,740 $25,719 $1.754 Linke chaure from prior year not duffeuir to aww Deferred compensation ($79) (536] 50 Not alllent to auks evanmedve current year visiting acmary Accumalaled other comprehensive income $3,583 $1,173 5543 15% 25%% Involves some complex applications of GAAP Retained earnings $317.907 $361,012 Not Applicable Not Applicable Not Applicable Not Applicable Treasury stock. 6.546 and 6.70 shares at cost, respectively ($143.950) $1.754 50%% Little chance from prior year wet difficult to awdw Total Amount of Tolerable Misstatement Allocated To Balance Sheet Accounts Planning Materiality (from work paper 3-7) 23.508 Ratio of Total Tolerable Misstatement to Planning Materiality the 7.2 Willis & Adams Tolerable Misstatement Gu delines Tolerable misstatement should by between 50's and 75%% of planning materiality. 4 Tolerable misstatement should not exceed 15% of the account balance "The total amount of tolerable missiatement allocated to balance sheet accounts should be below ten times materiality in order to limit aggregation re: @ The MCizwar.Hill Companies, Inc., 2419