which of the following would not be considered an analytical procedure? question 6 options: a) projecting an error rate by comparing the results of a statistical sample with the actual population characteristics b) estimating payroll expense by multiplying the number of employees by the average hourly wage rate and the total hours worked c) developing the expected current year sales based on the sales trend of the prior five years d) computing accounts receivable turnover by dividing credit sales by the average net receivables