Figure 8 7(F. 247) for an example, usc the information to identify accounts for which you believe there is a concern about material misstatements. Use a format similar to the following: Estimate of 5 Amount Account Balance of Potential Misstatement e. Use the three divisional income statements in the Pinnacle Einancials Excel file on the Web site prepare a common-size income statement for each uf the three divisions for all three years Each division's income statement is in a separate worksheet in the Excel file. Use the intor aation to identify accounts for which you misatatements. Use a format similar to the believe there a concern about materiel one in requirement d. f. Explain whether you believe the information in requirement d. or c provides the most useful data for evaluating the potential for misstatements. Explain why. g. Analyze the account balances lor accounts receivable, ioventory, and short current long-term debt. Describe any observations about those accounts and discuss additional information you want to consider curing the current year audit. h. Based on your calculations, assess the likelihood high, medium, or low) that Pinnacle is likely to fail financially in the next 12 months