Question $5$: Evaluate the preliminary analytical procedures completed by Garcia and Foster, CPAs $($workpapers B$\mathrm{.}3\mathrm{.}1$ to B$\mathrm{.}3\mathrm{.}3.)$ This question relates to Step $2$ of the Garcia and Foster Audit Plan. B$.$ Determine if the ratio analysis $($workpaper B$\mathrm{.}3\mathrm{.}3)$ was appropriately performed and completed. Review the explanations of ratio fluctuations provided by the auditors. Describe any problems you identify.