1A. Using the data from the following tabs 1&2, please prepare a revenue flux report (Comparison May'23 vs April'23), summarized by:

1. Report 1: by Customers
2. Report 2: by GL accounts

1B. Please write a brief summary (300 words or less) to elaborate, what should be the key Revenue and Accounts receivable month end close/ reporting considerations in a SaaS (software as a service) company, from the standpoint of:

1. Compliance with the applicable accounting frameworks
2. Controls and processes necessary for ensuring accuracy of the monthly reporting

Please keep the formulas/ Excel functionalities you use to prepare this report.

Chart of AccountsProduct IDProduct Namequickbooks_idQuickbooks account nameP-30021Subscription Services - Basic21241011 Recurring revenue - SaaSP-30024Platform Subscription - Basic32441011 Recurring revenue - SaaSP-30022Add On Service32241012 Add OnsP-30023Agency services32342011 Recurring reveue - ServicesP-30021Subscription Services - Essentials32141011 Recurring revenue - SaaSP-20021Subscription Services - Pro29841011 Recurring revenue - SaaSP-10022Additional User(s)27141012 Add OnsP-00031Influencer Apps Add-on24241011 Recurring revenue - SaaSP-00055Trial - Basic26741011 Recurring revenue - SaaS

Original Revenue ReportCustomer NameProduct Name1/23/232/23/233/31/234/30/235/31/23ABC1Subscription Services - Basic- - 3,289.54 3,642.00 3,642.00 ABC1Subscription Services - Basic4,249.00 4,249.00 411.20 - - ABC2Subscription Services - Basic- - 2,144.54 3,499.00 3,499.00 ABC3Subscription Services - Basic5,461.54 5,461.54 5,461.54 5,461.54 5,461.54 ABC3Additional User(s)- - 289.74 209.26 - ABC3Add On Service- - - - - ABC4Agency services- 16,666.66 8,333.34 - - ABC4Agency services- 16,666.66 8,333.34 - - ABC5Add On Service- - - - - ABC5Subscription Services - Essentials1,076.30 1,076.40 - - - ABC5Subscription Services - Basic- - 1,166.00 1,166.00 1,166.00 ABC5Add On Service- - - - - ABC6Subscription Services - Basic- - - 2,216.66 4,500.00 ABC7Subscription Services - Basic500.00 - - - - ABC7Add On Service- - - - - ABC8Subscription Services - Basic1,403.22 96.78 - - - ABC8Add On Service- - - - - ABC9Subscription Services - Basic1,461.54 - - - - ABC9Add On Service- - - - - ABC10Subscription Services - Basic- - 1,161.29 338.71 - ABC11Subscription Services - Basic177.42 - - - - ABC11Add On Service- - - - - ABC12Subscription Services - Basic- - - - 129.03 ABC13Subscription Services - Pro- 1,285.71 1,114.29 - 464.51 ABC14Subscription Services - Pro290.33 - - - - ABC15Subscription Services - Basic- - 1,225.19 1,999.00 1,999.00 ABC16Subscription Services - Basic44,419.17 44,419.17 44,419.17 44,419.17 44,419.17 ABC17Subscription Services - Basic3,998.00 3,998.00 3,998.00 3,998.00 3,998.00 ABC18Agency services16,666.66 16,666.66 16,666.66 16,666.66 13,172.08 ABC19Agency services- - 25,595.23 16,666.66 7,738.11 ABC20Subscription Services - Essentials1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 ABC20Subscription Services - Basic5,153.84 - - 5,500.00 5,500.00 ABC21Subscription Services - Basic- - 3,289.54 3,642.00 3,642.00 ABC22Subscription Services - Basic4,249.00 4,249.00 411.20 - - ABC23Subscription Services - Basic- - 2,144.54 3,499.00 3,499.00 ABC24Subscription Services - Basic461.54 461.54 461.54 461.54 461.54 ABC25Additional User(s)- - 289.74 209.26 - ABC26Add On Service- - - - - ABC27Agency services- 16,666.66 8,333.34 - - ABC28Agency services- 16,666.66 8,333.34 - - ABC29Add On Service- - - - - ABC30Subscription Services - Essentials1,076.30 1,076.40 - - - ABC31Subscription Services - Basic- - 1,166.00 1,166.00 1,166.00 ABC32Add On Service- - - - - ABC33Subscription Services - Basic- - - 2,216.66 4,500.00 ABC34Subscription Services - Basic500.00 - - - - ABC35Add On Service- - - - - ABC36Subscription Services - Basic1,403.22 96.78 - - - ABC37Add On Service- - - - - ABC38Subscription Services - Basic1,461.54 - - - - ABC39Add On Service- - - - - ABC40Subscription Services - Basic- - 1,161.29 338.71 - ABC41Subscription Services - Basic177.42 - - - - ABC42Add On Service- - - - - ABC43Subscription Services - Basic- - - - 129.03 ABC44Subscription Services - Pro- 1,285.71 1,114.29 - 464.51 ABC45Subscription Services - Pro290.33 - - - - ABC46Subscription Services - Basic- - 1,225.19 1,999.00 1,999.00 ABC47Subscription Services - Basic44,419.17 44,419.17 44,419.17 44,419.17 44,419.17 ABC48Subscription Services - Basic3,998.00 3,998.00 3,998.00 3,998.00 3,998.00 ABC49Agency services16,666.66 16,666.66 16,666.66 16,666.66 13,172.08 ABC50Agency services- - 25,595.23 16,666.66 7,738.11 ABC51Subscription Services - Essentials10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 ABC52Subscription Services - Basic5,153.84 - - 5,500.00 5,500.00