Question $2$ List ten $(10)$ amounts or information included in typical financial statements that could be confirmed. Also, include the source of the confirmation $.$ Amounts or Information $1\mathrm{.}2\mathrm{.}3\mathrm{.}4\mathrm{.}5\mathrm{.}6\mathrm{.}7\mathrm{.}8\mathrm{.}9.10$

Confirmed Source of Confirmation $1.2\mathrm{.}3\mathrm{.}4\mathrm{.}5\mathrm{.}6\mathrm{.}7\mathrm{.}8\mathrm{.}9\mathrm{.}10$

PART II Case Problem A $$ The following items were discovered during December $31,2024,$ audit of the financial statements of Healthcare Diagnostics Inc.:

$1.$ The company's financial statements did not include an accrual for bonuses earned by senior management in $2024$ but payable on March $15,2025.$ The aggregate bonus amount was $$265,000.$

$2.$ Equipment originally costing $$2,300,000$ that was fully depreciated with a remaining residual value of $$200,000$ was sold for $$300,000$ on December $29,2024.$ The purchaser agreed to pay for the equipment by January $15,2025.$

$3.$Based on close examination of the client's aged accounts receivable trial balance and correspondence files with customers, the auditor determined that management's allowance for uncollectible accounts is overstated by $$125,000.$

$4.$ Expenses totaling $$214,000$ associated with the maintenance of equipment were inappropriately debited to the equipment account.

$5.$Marketing expenses of $$195,000$ were incorrectly classified as the cost of goods sold.

$6.$The company received new computer equipment on January $3,2025,$ that had been ordered and shipped F$.$O$.$B$.$ shipping point to Porto Prince on December $27,2024.$ No entry has been recorded for this purchase, which was financed by a long$-$term note payable due in full October $31,2025.$