As part of the engagement team for the audit of JA Tire Manufacturing for the year ended December 31 2019, you are responsible for auditing the sales and collection cycle. The audit data "JATireSales.xls" is provided to you by the company. This file contains sales transaction information for the year ended December 31, 2019. Perform the following audit procedures and present your results in Excel: 1. The company issues sales invoices in sequential order. Determine whether there are any gaps or duplicates in the sales invoice sequence. 2. Company policy is that invoices should be prepared within five days of shipment. Identify any sales included in the invoice file that were not invoiced within five days of shipment. 3. Verify that all sales included in the Invoice file are to authorized customers included in the Customer Master file. 4. Determine that the total amount of the invoices included in the Invoice file (in the Amount column) is properly computed based on the quantities shipped and invoice prices. Analyze the testing results using the following guidelines and provide a concise summary: 1. Indicate the audit objective(s) tested by each of the audit procedures listed above. 2. Summarize your findings. Document any exceptions identified in your testing, including associated document numbers