Please help me with this problem!

$16-49$ The audit staff of Adams, Barnes, & Co $($ABC$),$ CPAs reported the following audit findings in their $20$X$5$ audit of Keystone Computers and Networks $($KCN$),$ Inc. $1.$ Unrecorded liabilities in the amount of $$6440$ for purchase of inventory. These inventory items were counted and included in the year end total $2.$ Projected misstatement from confimation of accounts receivable in the amount of $$2042$ understatement $3.$ Projected misstatements from price tests of inventory of $$95104.$ The staff of ABC believes that the amount of KCN$\text{'}$s allowance for uncollectable accounts should be increased by $$5000$ In addition the audit staff has decided that for evaluating a material misstatement of the financial statements, the following guidelines should be used: current assets$-$ $$50,000$ Noncurrent assets$-$$$75,000$ Current Liabilities$-$ $$50,000$ Noncurrent liabilities$-$ $$75,000$ Net income before taxes$-$$$65000$ Required: $1.$ Prepare a schedule modeled after Figure $16\mathrm{.}4$ to be used to evaluate the above audit findings, assuming that KCN$\text{'}$s marginal tax rate is $25$ percent $2.$ Decide whether the results indicate that there is sufficient low risk of material misstatement to justify ABC's Audit opinion Requirements: a$.$ Prepare a schedule modeled after Figure $16\mathrm{.}4($page $718)$ to be used to evaluate the above audit findings, assuming that KCN$\text{'}$s marc b$.$ Decide whether the results indicate that there is a sufficiently low risk of material misstatement to justify ABC's audit opinion.