An auditor is auditing the financial statements of a privately owned local hotel. The hotel has 200 guest rooms and in the last year, it generated $12.8 million in revenues. The auditor assessed the system of internal controls as effective and therefore decided to performan ADA. The auditor has decided to perform a substantive analytical ADA using the average nightly and vacancy rates to develop an expected revenue amount for the year and by month. This will be compared with the actual revenues. The auditor created the visualization below. How can it be improved? Actual and estimated hotel revenues 1.800.000.00 1.800,000.00 1.400 000.00 1.200,000.00 1,000,000.00 800.000.00 800,000.00 400.000.00 200.000 on 000 Actual revenue - Expected revenue Rom B T JU August Santomber October Moyen Decori E 99 HT +