Assume you are an auditor of XYZ Shoes, a shoe supplier that sells shoes to retail outlets. XYZ Shoes has a January 31st year-end. Your audit team decided to get a jump start on the audit by performing some interim procedures after the end of the calendar year (December 31st. Once the final fiscal year-end numbers are finalized, the audit team will perform roll-forward procedures and update any necessary testing. You are provided the December 31, 2022, accounts receivable trial balance report. The book value of gross accounts receivable is $71,622,804 per the general ledger at this date. This report will be used to perform audit procedures on the allowance for doubtful accounts. Based on the audit procedures and risk