The table below is an excerpt from Bitcoin Financial Services Inc.s Statement of Shareholders Equity for its fiscal year ended September 30, 2022:

Requirements: a. How would the auditor verify the balances as of September 30, 2021? b. What would the auditor do to evaluate the amount shown as Net Income? c. What sources of evidence might the auditor use to satisfy the occurrence objective for each of the following? 1) Repurchase of common stock 2) Share-based compensation 3) Common stock issued d. How should the amounts shown as of September 30, 2022, relate to the amounts shown in Bit Coins balance sheet as of the same date

CONSOLIDATED STATEMENTS OF SHAREHORLDERS' EQUITY (in millions, except number of shares, which are reflected in thousands) Common Stock and Accumulated Other Total Additional Paid-In Capital Retained Comprehensive Shareholders' Shares Amount Earnings Income/(Loss) Equity Balance as of September 30, 2021 Net Income Other comprehensive income/(loss) Dividends and dividend equivalents