Busch Corporation has an existing loan in the amaunt ofs6 million with an annual interest rate of 6.0%. The company provides an internal company- prepared financial statement to the bank under the loan agreement. Tko competing banks have to replace Basch Carporation's existing loan agreement one. United National Bank has offered to loan Busch $6 million at a rate of 5.0% but requires Busch to provide financial statements that have been reviewed by a CPA firm. City Bank has offered to loan Bosch $6 million ata rate 4.0% but requires Busch to provide financial statements that have been audited by a CPA firm. Busch Corporation' controller approached a was given an estimated cost of$35,000 to perform and to perform an audit.