Use workpaper A$\mathrm{.}04$ to document your answers for questions $1-3.$ Use the information on workpaper A$\mathrm{.}01$ for questions $1-2.$ Use the information on workpaper A$\mathrm{.}02$ and your own calculations for question $3.$

$1)$ In order to better understand whether the number of Total Passengers in $2023($as reported by Desert$)$ is reasonable, develop an estimate of the maximum number of passengers possible during $2023.$ In other words, how many passengers could ride on the Desert Wheel if every passenger car was filled to capacity for the entire year?

Use appropriate factors such as hours in a day the wheel is operating, number of cars available, time to complete the ride, the number of days the wheel operates in a year, and how many passengers can fit in an individual observation car.

$2)$ Now calculate how many passengers would have experienced the Desert Wheel if it ran at $75$ percent, $50$ percent, and $25$ percent of maximum capacity.

$3)$ Refer to the client data you requested and calculate the percentage of total capacity that the client$$s reported number of total passengers represents. Based upon your capacity calculations, does the number of reported passengers seem reasonable? $($show your calculation in the spreadsheet and also provide your answer to the second part in the spreadsheet$).$

Use workpaper A$\mathrm{.}05$ to document your answers for questions $4-5$

$4)$ Develop an independent estimate of Ticket Sales Revenue using just the highly aggregated data available in the case $($information on workpaper A$\mathrm{.}01).$ You will want to develop an estimated average ticket price.

$5)$ Evaluate this independent estimate by comparing it to the client$$s reported account balance. Determine if the reported balance is within a tolerable range of your independent estimate using this aggregated data approach $($i$.$e$.,$ compare the client$$s reported amount and your independent estimate, identify how large the difference is and compare it to the tolerable difference specified in the case$).$

Use workpaper A$\mathrm{.}06$ to document your answers for questions $6-7$

$6)$ Using all of the disaggregated data provided by the client, develop an audit work paper to calculate the most precise estimate you can for Ticket Sales Revenue in $2023$ at the Desert Wheel. Use data in workpapers A$\mathrm{.}01-$A$\mathrm{.}03.$ Hint $$ prepare monthly calculations across various categories of passengers $($children$,$ adults, locals wholesale$).$

$7)$ Compare this revised estimate using disaggregated data with the client$$s reported account balance and determine whether additional audit work is required to test the account balance.

Provide a brief answer to questions $8$ and $9$ on workpaper A$\mathrm{.}07$

$8)$ Workpapers A$\mathrm{.}01-$A$\mathrm{.}03$ focused on auditing ticket sales revenue related to the Desert Wheel attraction. Identify two other categories of revenue that are generated through the Desert Wheel attraction that could also be audited.

$9)$ Extra Credit $$ Identify one other income statement account that would be well suited to be tested through a substantive analytical procedure $($other than payroll expense$).$ Identify the specific account and the inputs that would be used to perform the analysis.