ACL is one of the most popular Generalized Audit Software (GAS) tools used by auditors. Using ACL you have successfully accessed a client's data stored in their relational database. You wish to analyze the the Accounts Receivable table (file) and search for any balances which are negative among thousands of customer accounts receivable balances records. Describe how you would use ACL to accomplish this. Be specific...what tools and/or commands would you utilize in ACL? What would you expect to use the results to determine in an audit?