A staff member of the audit team, Andy Williams, has provided you with the attached working paper for the lead schedule of accounts receivable for the audit of your client, Moon River Corporation, for the current year ending December 31, 20x3. You are reviewing the working paper to provide feedback to the staff auditor about the work performed. REQUIRED: Review the attached working paper and discuss the deficiencies, if any, in the preparation of this working paper. Provide a specific list that can be used by the staff auditor to make the appropriate corrections, if any, that need to be made