7. The Sarbanes-Oxley Act requires managers to certify that the financial statements and disclosure are fairly presented in all material aspects and provide an assessment of their company's internal controls. (a) Provide the titles and the names of the people who make such certification for the fiscal 2022 financial statements. On what date did they make the certification? (b) What external party performed an assessment of the effectiveness of Microsoft's internal control over financial reporting for fiscal year 2022? Identify the name of the firm and the location of its office (city and state). What's their overall opinion on the effectiveness of Microsoft's internal control over financial reporting?