Prepare an unadjusted misstatement audit schedule with a comment on your judgment of the audit findings based on the following audit results for Bovar. Bovar has the following misstatements (any amount more than 5% of current assets, total assets, and income before taxes):

• Understated allowance for uncollectible accounts: $95,000 estimated based on analytical procedures
• Accounts receivable or sales cutoff misstatements: $60,000 estimated population misstatements based on the sample, including sampling error ($60,000 accounts receivables or sales were not included in the cutoff reporting period.)
• Difference between physical inventory and book figures: $120,000 actual population misstatements. (The physical inventory is higher than the book figures by $120,000.)
• Unrecorded liabilities: $285,000 estimated population misstatements based on the sample, including sampling error
• Repairs or expense items that should have been capitalized: $90,000 estimated based on analytical procedures