Read “Chapter 3” pdf. then Answer the following questions(a.b.c) based on the information presented for Cloud 9 in the appendix to this book and in the current chapter and previous chapters.（Attached file “Chapter 3” contains the reading material and the assignment detail.Attached file “data”is the appendix for question a. Attached files “Chapter 1″&”Chapter 2” is optional reading for this assignment. “）

a. Using the September 30, 2022, trial balance(in the appendix to this book), calculate planning materiality and include the justification for the basis that you have used for your calculation.

b. Discuss how the planning materiality would be used to determine performance materiality.

c. If the planning materiality amount is subsequently increased or decreased later in the audit, how would that impact the audit?