Birds Paradise Limited (BPL), a national chain of cats wellness centers that feature cats day care and boarding facilities. Four of BPLs centers were refurbished during the year. The CFO, Jasmine Catalina , mentioned to you that sometimes it can be difficult to distinguish between capital improvement and maintenance expenditure . BPL also sells premium cat food. BPL invoice customers upfront for the boarding facilities. BPL recently changed its billing system to a new off the-self computer system. Since the system went live, there have been instances of incorrect amounts being billed to the customers. Inventory turnover has slowed dramatically over the past year. This is an issue for some of the premium cat food lines, which have a relatively short shelf life. Required: Since you are the auditor of BPL, Identify the accounts and assertions that you believe would be assessed as high risk and explain why. ***Please copy this table in your answer template by highlighting the table then Control "C" (to copy) then Control "V" (to paste). If you are unable to do that - please don't waste your time, just write your answer but label it correctly*** Account Assertion Explanation 1. 2. 3.